Legal Opinion
Estate of Sam Marsack, Deceased, Betty Marsack, Administratrix, and Betty Marsack v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 30, 1961No. 13147_1PublishedCited by 28 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
This is a petition for review of a decision of the Tax Court of the United States, which held there were deficiencies due from the taxpayers for the taxable years 1951 and 1953. The Court also denied taxpayers’ claims for overpayments in those years and for a refund for the year 1952.
Marsack Patents Corporation was organized under the laws of the State of Wisconsin. It was the grantee of four patents concerning improvements relating to mattresses. The expiration dates of these patents were, respectively, August 12, 1958; April 14, 1959; May 19, 1959 and June 13, 1961.…
2Cases cited6 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Helvering v. WinmillSupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Westover v. SmithCourt of Appeals for the Ninth Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- McShain v. CommissionerUnited States Tax Court · 1979
- Fred M. Waring and Virginia Waring v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
- Havee v. BelkCourt of Appeals for the Fourth Circuit · 1985
23 more not listed; retrieve them via the Exa API.