Legal Opinion
Addison v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 3, 1949No. 13915PublishedCited by 21 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on petition to-review a decision of the Tax Court which sustained a finding of deficiency in petitioner’s income tax for the year 1944. The deficiency resulted from the disallowance of a deduction from taxpayer’s income of an item of $3569.35 which she had paid in 1944 for attorney fees, court costs and a bond expense.
The evidentiary facts are not in dispute. Petitioner came from England in 1920 to live with her brother, whose wife had recently died. S'he was then twenty years of age and became employed 'solely as 'her brother’s housekeeper,…
2Cases cited7 opinions
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- Shaw v. AddisonSupreme Court of Iowa · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Kelly v. CommissionerUnited States Tax Court · 1955
- Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- E. S. Shipp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Morgan v. CommissionerUnited States Tax Court · 1961
16 more not listed; retrieve them via the Exa API.