Legal Opinion
Hans S. Hollander and Clemence Blum Hollander v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 21, 1957No. 15357PublishedCited by 6 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Respondent, the Commissioner of Internal Revenue, determined that, in respect of the income taxes of petitioners, Hans S. Hollander and Clemence Blum Hollander, husband and wife, for 1948 and 1949, 1 there were deficiences aggregating $10,814.17 — $6,866.59 for 1948 and $3,947.58 for 1949. Admitting that there were deficiencies, but alleging that they did not exceed $4,652.83— $4,186.29 for 1948 and $466.54 for 1949 — petitioners sought and obtained a redetermination by the Tax Court of the United States. The Tax Court made findings, filed an opinion and entered a…
2Cases cited7 opinions
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
- Antoinette L. Holahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Harold E. Wondsel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Clark v. CommissionerUnited States Tax Court · 1972
- David Mavity v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Sechrest v. United StatesDistrict Court, M.D. North Carolina · 1972
- Clark v. CommissionerUnited States Tax Court · 1972
1 more not listed; retrieve them via the Exa API.