Legal Opinion
Robert C. Hoffman v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 25, 1962No. 13610_1PublishedCited by 68 opinions
1Opinion of the Court
GANEY, Circuit Judge.
This proceeding is upon petition by the taxpayer for a review of the decision of the Tax Court of the United States, denying in part the taxpayer’s petition for a redetermination of the Commissioner of Internal Revenue’s assessment of deficiencies in the taxpayer’s income tax returns for the years 1948, 1949 and 1950. 1
A record of the returns, as filed and determined by the Commissioner, follows:
Income Reported Income Determined Tax Paid Deficiency Tax Estimated Tax Paid
1948 $22,894.06 $172,095.20 $7,006.51 $41,640.56 $8,000.00
1949 $25,817.17 $ 88,399.99 $8,505.55 $…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
17 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Casey v. CommissionerUnited States Tax Court · 1962
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
63 more not listed; retrieve them via the Exa API.