Legal Opinion
Hazel M. Biewer, Administratrix of the Estate of John A. Biewer, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 16, 1965No. 15836_1PublishedCited by 13 opinions
1Opinion of the Court
CECIL, Circuit Judge.
This cause is before the court on petition of Estate of John A. Biewer, Deceased, to review a decision of the Tax Court. (41 T.C. 191).
John A. Biewer in his lifetime conducted a mercantile business involving the use of inventories and accounts receivable. Mr. Biewer died on June 26, 1956. A joint return was filed on behalf of the deceased and his wife for the taxable period from January 1, 1956, to June 26, 1956. This return was made on a cash basis of accounting as were the preceding returns of the decedent. This return is referred to as the last return of the decedent. :
2Cases cited6 opinions
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Herbert's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Estate of Biewer v. CommissionerUnited States Tax Court · 1963
- Waterman's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Mellott v. United StatesDistrict Court, E.D. Pennsylvania · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Dearborn Gage Co. v. CommissionerUnited States Tax Court · 1967
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Thomas v. CommissionerUnited States Tax Court · 1989
8 more not listed; retrieve them via the Exa API.