Legal Opinion
Clifton E. Baird and Violet L. Baird v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 20, 1958No. 12230PublishedCited by 23 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
Clifton E. Baird and Violet L. Baird, husband and wife, filed a petition for review of decisions of the Tax Court of the United States in a proceeding initi ated by petitions filed by them in that court. Evidence consisting of exhibits and testimony was received by the Tax Court, which entered findings of fact and filed an opinion. 1 The decisions now under attack determined income tax deficiencies for the years 1952, 1953 and 1954, in the amounts of $16,499.72, $23,086.16, and $7,434.72, respectively.
The facts as stipulated by the parties 2 and as found by the…
2Cases cited11 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Texas Trailercoach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Key Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- General Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
18 more not listed; retrieve them via the Exa API.