Legal Opinion
James Steven Hogg v. United States
Court of Appeals for the Sixth Circuit
Decided August 14, 1970No. 19716PublishedCited by 44 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This appeal by the Government is from a judgment in favor of the taxpayer for a refund of income taxes, penalties and interest for the years 1959 through 1963, in the total amount of $32,968.34 plus statutory interest.
The judgment is based upon the verdict of the jury, which answered affirmatively the following interrogatory:
“Did Mr. Hogg report on his returns for 1959, 1960, 1961 and 1962 as much taxable income as you believe from the evidence he had for each of those years, and did he sustain a loss of $9,016.00 from his law practice and his rental and farm properties…
2Cases cited6 opinions
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- James Steven Hogg v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Harris v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Tressler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Commissioner of Internal Revenue v. Estate of LeymanCourt of Appeals for the Sixth Circuit · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Pasco, Inc. v. Federal Energy AdministrationTemporary Emergency Court of Appeals · 1975
- United States v. David Ivan Goodman, A/K/A Charles Riccardi and David Lash, and Paul AlexanderwestCourt of Appeals for the Fifth Circuit · 1979
- United States v. Gary HillCourt of Appeals for the Fifth Circuit · 1994
- County Council of Prince George's County v. DutcherCourt of Appeals of Maryland · 2001
39 more not listed; retrieve them via the Exa API.