Legal Opinion
C. C. Gunn v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 8, 1957No. 15673PublishedCited by 19 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
A decision of the Tax Court (not ■officially reported), which redetermined deficiencies in income taxes for the years 1942-1946 and upheld fraud penalties for the years 1942-1944, is before us for review, on petition of the taxpayer. The tax deficiencies were in the amount of $55,562.15 and the fraud penalties in the amount of $27,715.99.
The primary contention urged here is that the Tax Court erred in crediting and adopting the Commissioner’s computations of income based on a use of the net worth method, because the technique employed by the revenue agents in the…
2Cases cited8 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Thomas v. CommissionerCourt of Appeals for the Sixth Circuit · 1955
- Estate of Albert D. Phillips, Deceased, Viola T. Chartrand, Formerly Viola T. Phillips, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Constantine Thomas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Harry and Amanda Schroeder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Madyo A. Poletti and Marian Poletti v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Samuel H. Klassie v. United StatesCourt of Appeals for the Eighth Circuit · 1961
14 more not listed; retrieve them via the Exa API.