Legal Opinion
Commissioner v. Riss
Court of Appeals for the Eighth Circuit
Decided March 10, 1967No. Nos. 18466, 18467, 18469, 18470PublishedCited by 52 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Taxpayer Richard R. Riss, Sr.,1 has filed timely petitions for review of the decisions of the Tax Court entered March 8, 1966, in cases Nos. 18,467, 18,469 and 18,470. These eases were consolidated for trial in the Tax Court and are consolidated here. The Tax Court’s opinion, T. C. Memo 1964-190, is unofficially reported in 23 CCH TCM 1113. The petitions before us challenge only the validity of the Tax Court’s determination of additional income tax liability of Richard R. Riss, Sr., for individual income tax for the years 1952 to 1956, inclusive. The Tax Court’s…
2Cases cited37 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. TaylorSupreme Court of the United States · 1935
- Wickwire v. ReineckeSupreme Court of the United States · 1927
32 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Falsetti v. CommissionerUnited States Tax Court · 1985
- Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
- Melvin v. CommissionerUnited States Tax Court · 1987
47 more not listed; retrieve them via the Exa API.