Legal Opinion
Eisenberg v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Third Circuit
Decided April 22, 1947No. 9139, 9140PublishedCited by 21 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Two petitions for review of two decisions of the Tax Court have been consolidated here. The single question presented is whether the petitioners are liable for deficiencies in income taxes assessed against them by the Commissioner. The Tax Court upheld the Commissioner’s determination that petitioner, Morris Eisen-berg, owed $6,671.58 and $18,891.32 for 1940 and 1941 respectively, and petitioner Herman Schaeffer owed $6,540.51 and $18,936.08 for the same years. 5 T.C. 856.
The factual background is as follows:
Petitioners Eisenberg and Schaeffer entered into an oral…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Straight Trust v. CommissionerUnited States Tax Court · 1955
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Hanson v. BirminghamDistrict Court, N.D. Iowa · 1950
16 more not listed; retrieve them via the Exa API.