Legal Opinion
Fox v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 31, 1952No. 6417PublishedCited by 33 opinions
1Opinion of the Court
PAUL, District Judge.
The petitioners in this case, Walter S. Fox and Eleanor C. Fox, seek review of a decision of the Tax Court of the United States which determined deficiencies in income taxes against them for the years 1944, 1945 and 1946 in the following amounts:
Walter S. Fox Eleanor C. Fox
1944 $1,381.86 $1,521.61
1945 4,555.80 4,584.79
1946 3,683.49 3,573.42
$9,621.15 $9,679.82
The petitioners filed separate Federal income tax returns for the years in question and the deficiencies were separately adjudicated, but since the matters in controversy are the same in both cases they have been…
2Cases cited1 opinion
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
3Cited by33 opinions
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Diamond A Cattle Co. v. CommissionerUnited States Tax Court · 1953
- Malone v. United StatesDistrict Court, N.D. Mississippi · 1971
- McDonald v. CommissionerUnited States Tax Court · 1955
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