Legal Opinion
Bruce Cornwall and Louise B. Stratton v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided September 1, 1971No. 24808PublishedCited by 16 opinions
1Opinion of the Court
TRASK, Circuit Judge:
This is an appeal from a determination by the Tax Court upholding the Commissioner’s assessment of income tax deficiencies against taxpayers (husband and wife) for the years 1962 and 1963 in the amounts of $561.72 and $415.00, respectively. The Tax Court’s opinion is reported at 52 T.C. 378 (1969). This court has jurisdiction of the appeal under 26 U.S.C. § 7482.
Taxpayer Bruce Cornwall Stratton is a foreign service officer for the Department of State. At the time pertinent herein, he was assigned to a permanent duty station in Karachi, Pakistan. In the fall of 1962, he…
2Cases cited6 opinions
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- Rudolph v. United StatesSupreme Court of the United States · 1962
- George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha ThomasCourt of Appeals for the Fifth Circuit · 1961
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- United States v. Roy O. Disney and Edna F. DisneyCourt of Appeals for the Ninth Circuit · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Brewin v. CommissionerUnited States Tax Court · 1979
- Roger C. Brewin and Mary T. Brewin v. Commissioner of Internal Revenue, Kurt H. And Jolanda M. Teil v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1981
- Hitchcock v. CommissionerUnited States Tax Court · 1976
- David I. And R. Lee Hitchcock v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
11 more not listed; retrieve them via the Exa API.