Legal Opinion
Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided February 3, 1967No. 8532_1PublishedCited by 144 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
These consolidated petitions attack a decision of the Tax Court, reported at 44 T.C. 382, holding that the petitioners were deficient in federal income tax payments. Reversal is sought on the grounds that the deficiency notices were invalid; that the finding of unreasonable salary payments by the corporate taxpayer to its president is not sustained by the evidence ; and that the individual taxpayers are entitled to claim certain alleged business losses as deductions. We affirm the Tax Court.
A prerequisite to jurisdiction of the Tax Court is a notice of deficiency…
2Cases cited14 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Norton v. Shelby CountySupreme Court of the United States · 1886
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by144 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Nestor v. Comm'rUnited States Tax Court · 2002
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
139 more not listed; retrieve them via the Exa API.