Legal Opinion
Walter I. Dodd and Amelia Lee Dodd v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 3, 1962No. 8379_1PublishedCited by 28 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
This ease is here on a petition for review of a determination by the Tax Court of deficiencies in income taxes for the years 1955,1956 and 1957. For the years in question, Walter I. Dodd and Amelia Lee Dodd, husband and wife, 1 filed joint income tax returns on an accrual and calendar year basis.
The memorandum findings of fact and opinion of the Tax Court are not officially reported. The evidentiary facts, some of which were stipulated, are undisputed. A brief recital of facts is necessary to an understanding of the questions presented.
Beginning about 1947 and…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
16 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Lohrke v. CommissionerUnited States Tax Court · 1967
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Diamond Bros. Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- LeFever v. CommissionerUnited States Tax Court · 1994
- Lots, Inc. v. CommissionerUnited States Tax Court · 1968
23 more not listed; retrieve them via the Exa API.