Legal Opinion
Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 24, 1966No. 17864PublishedCited by 50 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The primary issue here is whether funds embezzled during the calendar years 1954-1959, inclusive, qualify as income for federal income tax civil deficiency purposes.
The taxpayers are Burnice I. Geiger and her husband, Wallace P. Geiger. They filed calendar year joint returns. Mr. Geiger died in 1961. The Tax Court held that the amounts of tax returned by the Geigers for the six years in question were deficient in the aggregate amount of $183,734.34. 1 The taxpayers petition for review. Judge Withey’s opinion, not reviewed by the full court, is T. C. Memo 1964-153.
The…
2Cases cited31 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. HallockSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
26 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- McGee v. CommissionerUnited States Tax Court · 1973
- United States v. Edward J. BarrettCourt of Appeals for the Seventh Circuit · 1975
- United States v. Amy T. CritzerCourt of Appeals for the Fourth Circuit · 1974
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Mais v. CommissionerUnited States Tax Court · 1968
45 more not listed; retrieve them via the Exa API.