Legal Opinion
Williamson v. Commissioner
Court of Appeals for the Sixth Circuit
Decided December 15, 1938No. Nos. 7578, 7615PublishedCited by 2 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
These appeals involve the same facts, and were consolidated for hearing and decision. In No. 7578 the taxpayer seeks to review the order of the Board of Tax Appeals sustaining a determination of deficiencies and adjusting the amounts thereof to $11,639.90 and $4,425.02 for the taxable years 1932 and 1933 respectively. 34 B.T.A. 668. In No. 7615 the Commissioner attacks the same order upon the ground that the deficiencies determined should have been $12,323.69 and $4,596.90 respectively.
The controversy arises out of the sale of certain stocks inherited' by the taxpayer…
2Cases cited9 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Taft v. BowersSupreme Court of the United States · 1929
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Commissioner of Internal Revenue v. MathesonCourt of Appeals for the Fifth Circuit · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re Placid Oil Co.United States Bankruptcy Court, N.D. Texas · 1990
- Commissioner v. TaftCourt of Appeals for the Sixth Circuit · 1939