Legal Opinion
Robert H. Welch and Rosa Lena Welch v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 23, 1961No. 8387_1PublishedCited by 23 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition brings up for review a decision of the Tax Court which approved a determination by the Commissioner of Internal Revenue of a deficiency of $5,-651.20 in the income tax of Robert H. Welch and Rosa L. Welch, his wife, as shown in their joint return for the year 1952. 1 Whether there was in fact a deficiency in income tax for the year 1952 it is difficult to say for, as will appear from an examination of the record, the parties to the proceeding in the Tax Court directed their efforts to maintaining their legal positions rather than to ascertaining the facts.
The…
2Cases cited5 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Ray Gasper v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Vernon F. Harp and Vera Harp v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
3Cited by23 opinions
- Harbin v. CommissionerUnited States Tax Court · 1963
- Campbell County State Bank, Incorporated, of Herreid, South Dakota v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Nichols v. CommissionerUnited States Tax Court · 1964
- Time Ins. Co. v. CommissionerUnited States Tax Court · 1986
- Malat v. Commissioner of Internal RevEnueCourt of Appeals for the Ninth Circuit · 1962
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