Legal Opinion
Katz v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 7, 1951No. 13, Docket 21585PublishedCited by 20 opinions
1Opinion of the Court
L. HAND, Chief Judge.
Sam Katz, the taxpayer, brings up for review an order of the Tax Court, dismissing his petition in that court to review two assessments of deficiencies in his income tax: one in 1944, the other in 1945. We shall consider them in the order of their priority.
The Deficiency of 1944.
The Commissioner assessed the deficiency against Katz for 1944 on the basis of an understatement of his income from his business as a retail butcher in Brooklyn, to which he added a penalty of fifty per cent, on the ground that the return had been made with a fraudulent intent to evade the tax. 1…
2Cited by20 opinions
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Brooks v. CommissionerUnited States Tax Court · 1984
- Robert P. Noli and Delora J. Noli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
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