Legal Opinion

Bernard C. Hasson and Helen Hasson v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided December 14, 1956No. 12758PublishedCited by 16 opinions

1Opinion of the Court

MARTIN, Circuit Judge.

This review of the decision of the Tax Court of the United States requires an answer to the question of whether, in the use of the net-worth-increase method, the evidence received was adequate to sustain a finding that there are deficiencies in the income tax of petitioners, husband and wife, and additions to tax under sections 293(a) and 294(d), I.R.C. of 1939, 26 U.S.C.A., for the years 1949, 1950, and 1951, in the amounts determined.

Bernard C. Hasson and his wife, Helen, filed joint tax returns for the years involved, reporting gross income of $19,-660.32. By use of…

2Cases cited20 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. United States v. Yellow Cab Co.Supreme Court of the United States · 1949
  4. Quock Ting v. United StatesSupreme Court of the United States · 1891
  5. Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949

15 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Douglas Goldman and Evelyn K. Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
  2. Roslyn Sharwell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
  3. Samuel H. Sheppard v. E. L. Maxwell, WardenCourt of Appeals for the Sixth Circuit · 1965
  4. Rose Wong and Kent Wong v. Walter Swier and Laura SwierCourt of Appeals for the Ninth Circuit · 1959
  5. F. W. Drybrough v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967

11 more not listed; retrieve them via the Exa API.

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