Legal Opinion
Commissioner v. Finley
Court of Appeals for the Tenth Circuit
Decided April 9, 1959No. Nos. 5874, 5876, 5878, 5901, 5882-5888PublishedCited by 25 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
These proceedings are here on petitions to review decisions of the Tax Court relating to the members of an Oklahoma family partnership referred to as “Fos-co”.1 5901 involves income tax deficiencies of Robert Wesley Finley2 for the years 1946, 1947, 1948 and 1949. The remaining petitions were filed by the Commissioner to protect the revenue, and are to be considered only in case of a reversal in 5901. The parties agreed in the Tax Court that the several petitions for redetermination would be presented in two consolidated hearings, the first to include the cases here…
2Cases cited13 opinions
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. SalvageSupreme Court of the United States · 1936
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Decker v. KorthCourt of Appeals for the Tenth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Aagaard v. CommissionerUnited States Tax Court · 1971
- Evans Publ'g, Inc. v. Comm'rUnited States Tax Court · 2002
- A. B. C. D. Lands, Inc. v. CommissionerUnited States Tax Court · 1964
20 more not listed; retrieve them via the Exa API.