Legal Opinion
Sparkman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 10, 1940No. 9313PublishedCited by 30 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Here for review are two decisions of the Board of Tax Appeals redetermining claimed deficiencies in respect of income taxes of petitioner, Edward A. Sparkman (also known as Ned A. Sparks), for 1934 and 1935. As to 1934, respondent, the Commissioner of Internal Revenue, determined that there was a deficiency of $562.-82. The Board decided that, instead of a deficiency, there was an overpayment of $115.52. Petitioner claims an overpayment of $10,295.11. As to 1935, respondent determined that there was a deficiency of $6,295.89. The Board decided that there was a…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Drake v. CommissionerUnited States Tax Court · 1969
- Bakewell v. CommissionerUnited States Tax Court · 1955
- O'Bryan v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Commissioner of Int. Rev. v. BensonCourt of Appeals for the Ninth Circuit · 1944
25 more not listed; retrieve them via the Exa API.