Legal Opinion
John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 1, 1960No. 16798_1PublishedCited by 106 opinions
1Opinion of the Court
BARNES, Circuit Judge.
Petitioners brought this action in the Tax Court under § 272 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272, to redetermine a deficiency assessed by the Commissioner with respect to petitioner’s income tax for 1953. Petitioners are husband and wife, Irma P. Harvey being a party to this proceeding only by reason of having filed a joint return with her husband. Hereinafter John J. Harvey will be referred to as taxpayer. This court has jurisdiction on appeal. Internal Revenue Code of 1954, § 7482, 26 U.S. C.A. § 7482.
The sole question here involved is whether…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Harvey v. CommissionerUnited States Tax Court · 1959
- Kermit L. Claunch and Willodean Claunch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Mitchell v. CommissionerUnited States Tax Court · 1980
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
101 more not listed; retrieve them via the Exa API.