Legal Opinion
Elinor W. Manning v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided February 11, 1980No. 79-1418PublishedCited by 4 opinions
1Opinion of the Court
BOWNES, Circuit Judge.
Petitioner-appellant Elinor W. Manning appeals from the decision of the United States Tax Court finding deficiencies in her federal income tax for the tax years 1972, 1973, and 1974 and assessing delinquency penalties for failure to file tax returns for those years. 1 The two issues she raises on appeal and the arguments supporting them are the same as those already treated and rejected by the Tax Court. We conclude, after a review of the record and the briefs, that the Tax Court’s decision was correct, and we affirm for the reasons set out in Judge Tannenwald’s…
2Cases cited7 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Commissioner of Internal Revenue v. American Ass'n of Engineers Employment, IncCourt of Appeals for the Seventh Circuit · 1953
- Burton Swartz Land Corp v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Container Corp. v. Comm'rUnited States Tax Court · 2010
- Container Corp. v. Comm'rUnited States Tax Court · 2010
- Container Corporation, Successor to Interest of Container Holdings Corporation, Successor to Interest of Vitro International Corporation v. CommissionerUnited States Tax Court · 2010
- Grant v. CommissionerUnited States Tax Court · 1980