Legal Opinion
Commissioner of Internal Revenue v. James J. Standing and Marie S. Standing
Court of Appeals for the Fourth Circuit
Decided September 20, 1958No. 7638_1PublishedCited by 37 opinions
1Opinion of the Court
BARKSDALE, District Judge.
This is an appeal from a decision of the Tax Court involving a deficiency in income tax in the amount of $18,634.40, the opinion of the Tax Court being reported at 28 T.C. 789. The facts, so far as pertinent, may be briefly stated as follows:
Taxpayer James J. Standing, during all the times here pertinent, was sole proprietor of two businesses, a retail lumber concern and an organization engaged in building and selling houses. Taxpayer Marie S. Standing was and is his wife. In July 1951, the Commissioner proposed adjustments in the joint income tax liability of the…
2Cases cited9 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Greene Motor Co. v. CommissionerUnited States Tax Court · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Commissioner of Internal Revenue v. Frank Polk and Marie PolkCourt of Appeals for the Tenth Circuit · 1960
- Polk v. CommissionerUnited States Tax Court · 1958
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- James L. Redlark Cheryl L. Redlark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Redlark v. Comm'rUnited States Tax Court · 1996
32 more not listed; retrieve them via the Exa API.