Legal Opinion
Moughon v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 27, 1964No. Nos. 15428-15430PublishedCited by 13 opinions
1Opinion of the Court
PECK, District Judge.
These cases, which were consolidated for presentation in this court, arose from the issuance of deficiency notices by the appellee against the taxpayer appellants. In these notices, appellee determined that all three taxpayers (a fourth is a party to case No. 15428 solely because she participated in a joint return) were liable for additional income taxes for the calendar years 1956, 1957 and 1958.
The record discloses that in 1945 Moughon and Cunningham (hereinafter referred to as the individual taxpayers) entered into a written partnership agreement under which each owned…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- Gooding Amusement Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- George T. Smith and Clela v. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
- J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Foresun, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Austin Village, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
8 more not listed; retrieve them via the Exa API.