Legal Opinion
Frank C. And Mary Papa v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 13, 1972No. 485, Docket 71-1899PublishedCited by 18 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
After the Commissioner of Internal Revenue had determined that there were deficiencies in the taxes reported in taxpayers’ returns for the taxable years 1954-1959, taxpayer petitioned the Tax Court for redeterminations of the deficiencies in the returns for 1954-1956, and of the accompanying penalties the Commissioner had assessed. The Commissioner appeals from the decision the Tax Court entered, reported, with opinion, at 29 T.C.M. 421.
In his appeal the Commissioner, satisfied with most of the Tax Court’s disposition of the issues before it, seeks to have us reverse…
2Cases cited6 opinions
- George M. Still, Inc. v. CommissionerUnited States Tax Court · 1953
- Geo. M. Still, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Wilson v. CommissionerUnited States Tax Court · 1946
- Joseph N. Romm and Helen K. Romm, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Middleton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- William Levinson and William Levinson, Assignee of F.M.P. Corporation, Formerly Known as Fairmount Motor Products Co., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
- Stewart v. CommissionerUnited States Tax Court · 1976
- Howard v. United States (In Re Howard)United States Bankruptcy Court, M.D. Florida · 1994
- Jenny v. CommissionerUnited States Tax Court · 1983
13 more not listed; retrieve them via the Exa API.