Legal Opinion
Frazer v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 9, 1946No. 10172PublishedCited by 6 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition of Joseph W. Frazer to review a decision of the Tax Court assessing against him a deficiency in income tax for the year 1939 in the amount of $18,102.84.
The evidence before the Tax Court consisted of stipulated facts.
Petitioner filed his return for 1939 on the cash receipts and disbursements basis. He had been an executive of Chrysler Corporation (herein called Chrysler) from 1929 through all subsequent years until his resignation on January 19, 1939.
On April 16, 1929, Chrysler executed a Trust Indenture known as “Chrysler Management Trust.” The parties to it…
2Cases cited8 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. SmithSupreme Court of the United States · 1945
- Parkford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Hubbell v. CommissionerCourt of Appeals for the Sixth Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Commissioner of Internal Revenue v. Surface Combustion CorporationCourt of Appeals for the Sixth Circuit · 1950
- Shunk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Schmitt v. KavanaghDistrict Court, E.D. Michigan · 1950
- Frazer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
1 more not listed; retrieve them via the Exa API.