Legal Opinion
Commissioner of Internal Revenue v. Timken
Court of Appeals for the Sixth Circuit
Decided April 7, 1944No. 9518, 9519PublishedCited by 26 opinions
1Opinion of the Court
HICKS, Circuit Judge.
These consolidated cases involve the income tax liability of the estate of H. H. Timken, deceased, herein called the taxpayer, for the years 1935, 1936, and 1937. Case No. 9519 is brought here by petition of the taxpayer for review of a decision of the United States Board of Tax Appeals entered September 28, 1942, to the effect that there were deficiencies in the tax for the years 1935 and 1936 in the respective amounts of $83,425.74 and $17,-395.83. Case No. 9518 is brought here by petition of the Commissioner for a review of a decision of the Board entered on the same…
2Cases cited9 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Avery v. CommissionerSupreme Court of the United States · 1934
- Peabody v. EisnerSupreme Court of the United States · 1918
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Virgin Islands Government Hospitals & Health Facilities Corp. v. Government of the Virgin Islands, Department of HealthSupreme Court of The Virgin Islands · 2008
- Gross v. CommissionerUnited States Tax Court · 1955
- Commissioner of Internal Revenue v. George M. Gross and Anna Gross, (And Ten Other Consolidated Petitions for Review)Court of Appeals for the Second Circuit · 1956
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
21 more not listed; retrieve them via the Exa API.