Legal Opinion
First National Bank of Kansas City v. Commissioner
Court of Appeals for the Eighth Circuit
Decided November 8, 1962No. 16975PublishedCited by 6 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
This is a petition for review of a decision of the Tax Court whereby there was held to be a deficiency of $22,687.64 in the income tax' of Michael H. Katz and Rose B. Katz (both since' deceased) for the taxable year of 1956.
Michael and Rose Katz were husband and wife residing in Kansas City, Missouri. They used the cash receipts and disbursements method of accounting and filing their income tax returns. Michael Katz was never a dealer in annuities, life insurance policies or securities.
In 1934 Michael Katz (hereinafter referred to as taxpayer or petitioner) pur*588chased from…
2Cases cited22 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Hort v. CommissionerSupreme Court of the United States · 1941
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Commissioner of Internal Revenue v. CaulkinsCourt of Appeals for the Sixth Circuit · 1944
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Grinnell Corporation v. The United StatesUnited States Court of Claims · 1968
- Edwin A. Gallun and Jane W. Gallun (Formerly Husband and Wife) v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- The First National Bank Of Kansas City v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Barr v. Comm'rUnited States Tax Court · 2009
- Gallun v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.