Legal Opinion
Boynton v. Pedrick
Court of Appeals for the Second Circuit
Decided December 7, 1955No. 12, Docket 23495PublishedCited by 10 opinions
1Per curiam
This is a suit by taxpayer to recover from the estate of a Collector of Internal Revenue taxes paid by plaintiff, under protest, for deficiencies of income tax for the calendar years 1943 and 1944, together with interest and penalties assessed.
The judge told the jury that “as a matter of law the regulations were properly applied by the Commissioner when he assessed the taxes”; that the only question for the jury was whether the Commissioner was correct in assess*746ing the penalties; and that the penalties were properly assessed if plaintiff’s failure to report his income, as required by the…
2Cases cited8 opinions
- Gibbs & Hudson v. CommissionerUnited States Board of Tax Appeals · 1936
- Boynton v. PedrickDistrict Court, S.D. New York · 1954
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Moskin v. JohnsonDistrict Court, S.D. New York · 1953
- Morris Moskin v. James W. Johnson, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- George W. Gibbs and Kathleen I. Gibbs v. Laurie W. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1966
- Jack J. And Esther L. Barton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
5 more not listed; retrieve them via the Exa API.