Legal Opinion
Thomas O. Campbell, and Mary F. Campbell v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 23, 1974No. 73-2059PublishedCited by 9 opinions
1Opinion of the Court
McCREE, Circuit Judge.
This is an appeal from a decision of the United States Tax Court sustaining certain deficiencies with respect to appellants’ income tax liability for the years 1962, 1963, and 1964. A number of issues are presented for our consideration, several requiring the interpretation and application of sections 165 and 1231 of the Internal Revenue Code, and two concerning the authority of the Commissioner to redetermine expenses and depreciation schedules. The tax court held in favor of the Commissioner on all issues and we affirm its judgment.
The significant facts may be stated…
2Cases cited10 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Lightsey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
- Burns v. United StatesDistrict Court, N.D. Ohio · 1959
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Maher v. CommissionerUnited States Tax Court · 1981
- John A. Maher and Madeline K. Maher v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Coleman v. CommissionerUnited States Tax Court · 1981
- Associated Obstetricians and Gynecologists, P.C. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Lary v. United StatesDistrict Court, N.D. Alabama · 1985
4 more not listed; retrieve them via the Exa API.