Legal Opinion
Cohen v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 26, 1949No. 3816-3822PublishedCited by 77 opinions
1Opinion of the Court
MURRAPI, Circuit Judge.
These several appeals, here on a consolidated record from the United States Tax Court, involve assessed deficiencies and fraud penalties against each of the petitioners for different years, between 1936 and 1944, for income allegedly derived from the illegal traffic in liquor, gambling and betting on horse races, outside the city limits of Wichita, in Sedgwick County, Kansas.
The assessments and penalties against each of the petitioners for the specified years were based upon the hypothesis that petitioners Comeaux, Clemons, Polk and others owned and operated…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Skirvin v. MestaCourt of Appeals for the Tenth Circuit · 1944
- Cohen v. CommissionerUnited States Tax Court · 1947
- Kenney v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Vannaman v. CommissionerUnited States Tax Court · 1970
- Robert C. Hoffman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
72 more not listed; retrieve them via the Exa API.