Legal Opinion
Jack Showell and Dorothy Showell v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 21, 1956No. 14760PublishedCited by 22 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
Herein the Tax Court has made the following preliminary statement and findings:
“The respondent determined deficiencies in the income tax of the petitioners for 1949 as follows:
“The only question for determination is the correctness of the respondent’s action in determining that each of the petitioners realized income of $11,281.83 from wagering operations during 1949 which was not reported in their respective income tax returns for said year.
Findings of Fact
“The petitioners are husband and wife and filed their separate income tax returns for 1949, prepared on the…
2Cases cited5 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Dyer v. MacDougallCourt of Appeals for the Second Circuit · 1952
- Ray Gasper v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Showell v. CommissionerUnited States Tax Court · 1954
- Bechelli v. HofferbertDistrict Court, D. Maryland · 1953
3Cited by22 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Abe Plisco v. United States of America, Percy M. May v. United States of America, Norman R. Baker v. United StatesCourt of Appeals for the D.C. Circuit · 1962
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