Legal Opinion
Athanasius Y. Samuel v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 21, 1962No. 5946PublishedCited by 30 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a decision of the Tax Court of the United States which sustained the determination of the Commissioner of Internal Revenue that there existed a deficiency of $60,-813.33 in petitioner’s income tax for the taxable year 1954.
Petitioner, Archbishop Athanasius Y. Samuel, is the head of the Syrian Church of Antioch for the United States and Canada. Before assuming his present position in the United States he served in the Middle East. While in that area he received word that certain native Bedouin tribesmen had discovered documents which have come to…
2Cases cited5 opinions
- Schwartz v. CommissionerUnited States Tax Court · 1947
- Estate of Maria Becklenberg, Deceased, Fred Becklenberg, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- Helvering v. EvansCourt of Appeals for the Third Circuit · 1942
- Welch v. BradleyCourt of Appeals for the First Circuit · 1942
- Greenough v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1934
3Cited by30 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Edgar v. CommissionerUnited States Tax Court · 1971
- Lazarus v. CommissionerUnited States Tax Court · 1972
- La Fargue v. CommissionerUnited States Tax Court · 1979
- Esther Lafargue v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
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