Legal Opinion
William H. Perry and Marian E. Perry v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 28, 1968No. 18801PublishedCited by 46 opinions
1Opinion of the Court
MEHAFFY, Circuit Judge.
William H. Perry and Marian E. Perry, taxpayers, petition for a review of the decision of the Tax Court determining a deficiency in their federal income tax for the year 1961 in the amount of $2,118.96. The Tax Court’s opinion, written by Judge Forrester, is officially reported in 47 T.C. 159. Our jurisdiction is conferred by § 7482 of the Internal Revenue Code, of 1954, 26 U.S.C. § 7482. We affirm.
The taxpayers owned 2,999 shares of stock in Cardinal Castings, Inc., a Missouri corporation which was organized and commenced business operations in March, 1960 with a total…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Perry v. CommissionerUnited States Tax Court · 1966
- Investers Diversified Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
3Cited by46 opinions
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Edward M. Selfe and Jane B. Selfe v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Raynor v. CommissionerUnited States Tax Court · 1968
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