Legal Opinion
McConkey Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 10, 1952No. 6462PublishedCited by 33 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This appeal involves the federal income tax liability of James G. McConkey and his wife, Claudine W. McConkey, for the taxable year ended December 31, 1947. The case is brought to this court by a petition for review filed by the taxpayers. The jurisdiction of this Court is invoked under Section 1141(a) of the Internal Revenue Code, as amended by Section 36 of the Act of June 25, 1948, 26 U.S.C.A. § 1141(a).
After a revenue agent had tentatively proposed a deficiency in tax against the petitioners 'for 1947, the petitioners paid the Collector of Internal Revenue the amount…
2Cases cited8 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Anderson v. CommissionerUnited States Tax Court · 1948
- Suhr v. United StatesCourt of Appeals for the Third Circuit · 1927
- Everett Knitting Works v. CommissionerUnited States Board of Tax Appeals · 1924
- Will County Title Co. v. CommissionerUnited States Board of Tax Appeals · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- George M. Still, Inc. v. CommissionerUnited States Tax Court · 1953
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
- Stewart v. CommissionerUnited States Tax Court · 1976
28 more not listed; retrieve them via the Exa API.