Legal Opinion
Anson v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 4, 1964No. Nos. 7408-7411PublishedCited by 47 opinions
1Opinion of the Court
LEWIS, Circuit Judge.
In these consolidated cases petition's 1 seek review of a decision of the Tax Court2 which, with modifications not now pertinent, upheld a determination by the respondent Commissioner that each •of the several petitioners had understated her income received from tips in the year 1958. A resultant deficiency assessment was made in each case which taxpayers assert is based upon an arbitrary .and unreasonable formula applied by the •Commissioner and in disregard of the records maintained by taxpayers of actual tip income received. Two questions .are thus presented for…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Lucian T. Zell, II v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
- Ruidoso Racing Association, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Sidney A. Erickson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
42 more not listed; retrieve them via the Exa API.