Legal Opinion

Theodore C. Bonney v. Commissioner of Internal Revenue

Court of Appeals for the Second Circuit

Decided August 2, 1957No. 24273_1PublishedCited by 44 opinions

1Opinion of the Court

SWAN, Circuit Judge.

In the Tax Court, Bonney’s petition was consolidated for hearing with the petitions of four other taxpayers and all five cases were disposed of in one opinion reported in 24 T.C. 199. The appeals of the taxpayers other than Bonney have been decided in an opinion. Towers v. Commissioner of Internal Revenue, 2 Cir., 247 F.2d 233, handed down herewith.

Bonney’s appeal asserts six errors. Three of them present the same questions decided as Issues 4, 5 and 8 in the opinion below and discussed in Towers v. Commissioner of Internal Revenue. As to them, nothing further need be…

2Cases cited12 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Helvering v. OwensSupreme Court of the United States · 1939
  3. Helvering v. WoodSupreme Court of the United States · 1940
  4. Helvering v. FitchSupreme Court of the United States · 1940
  5. Helvering v. LeonardSupreme Court of the United States · 1940

7 more not listed; retrieve them via the Exa API.

3Cited by44 opinions

  1. Millsap v. CommissionerUnited States Tax Court · 1966
  2. Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
  3. Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
  4. Rafter v. CommissionerUnited States Tax Court · 1973
  5. Louisa B. Gunther Farcasanu v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970

39 more not listed; retrieve them via the Exa API.

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