Legal Opinion
Tinkoff v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 9, 1941No. 7248PublishedCited by 15 opinions
1Opinion of the Court
WOODWARD, District Judge.
This is a petition to review a decision of the Board of Tax Appeals redetermining deficiencies in income taxes and a penalty of petitioner for the years 1926, 1927, 1928, 1929, 1930 and 1932.
The material facts, as found by the Board of Tax Appeals, may be summarized as follows:
The petitioner, during the years in question, was a certified public accountant and an attorney at law with offices in Chicago, Illinois. On June 5, 1917, he registered for service in the United States Army and was married June 26, 1917. After his discharge from the army and until 1923 he was…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. PhellisSupreme Court of the United States · 1921
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Joseph v. CommissionerUnited States Tax Court · 1956
- Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
- Hardymon v. GlennDistrict Court, W.D. Kentucky · 1944
10 more not listed; retrieve them via the Exa API.