Legal Opinion
Goldberg v. Commissioner
Court of Appeals for the Seventh Circuit
Decided July 15, 1938No. 6590PublishedCited by 4 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
There is here presented for review a decision of the Board of Tax Appeals redetermining a deficiency in income tax against the petitioner for the calendar year 1928, in the amount of $49,007.48, plus a 50% penalty of $24,503.74, a total of $73,511.22.
Upon the hearing before the Board of Tax Appeals, the respondent conceded that in the absence of proof of fraud, the Statute of Limitations was a bar to any assessment.
During the year in question, petitioner claimed to be the owner of a large number of shares of stock of the Savold Tire Company and the New York Savold Tire…
2Cases cited3 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Snell Isle, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
- Wickham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
3Cited by4 opinions
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Kenney v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Brown v. Comm'rUnited States Tax Court · 1968
- Jedinak v. CommissionerUnited States Tax Court · 1978