Legal Opinion
Monjar v. Commissioner
Court of Appeals for the Second Circuit
Decided January 31, 1944No. 78PublishedCited by 13 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This is a petition to review a decision of ’the Tax Court of the United States, entered May 11, 1943, denying the petitioner’s motion for leave to file a motion to open a default order and to redetermine a deficiency in his income taxes for 1927. Another aspect of this case was before this court a year ago. Monjar v. Higgins, 2 Cir., 132 F.2d 990.
In 1929 the Commissioner determined a large deficiency upon an audit of the petitioner’s income tax return, to which he added a delinquency penalty. The taxpayer filed a petition for redetermination which the Commissioner…
2Cases cited9 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Borden's Farm Products Co. v. BaldwinSupreme Court of the United States · 1934
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- La Floridienne J. Buttgenbach & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1933
- Helvering v. Northern Coal Co.Supreme Court of the United States · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Hanover Insurance Company v. United StatesCourt of Appeals for the First Circuit · 1989
- White's Will v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Julian Lentin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
8 more not listed; retrieve them via the Exa API.