Legal Opinion
Murray Seasongood and Agnes Seasongood v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 14, 1955No. 12385_1PublishedCited by 33 opinions
1Opinion of the Court
SIMONS, Chief Judge.
The petitioners are husband and wife and the present review involves the disal-lowance by the Commissioner of deductions taken in their individual income tax return for 1946 and 1947 and in their joint income tax returns for 1948 and 1949. The deductions taken by the taxpayers were for contributions made in the tax years to the Hamilton County Good Government League, which the petitioners contend were allowable under the provisions of §§ 23(o) (2) and 101(6) of the Internal Revenue Code of 1939, 26 U.S.C., 1952 ed.
At the hearing before the Tax Court, Seasongood was the…
2Cases cited9 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Helvering v. BlissSupreme Court of the United States · 1934
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
28 more not listed; retrieve them via the Exa API.