Legal Opinion
Smith v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided December 10, 1951No. 4593_1PublishedCited by 17 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This case arises on taxpayer’s petition for review of a decision of the Tax Court of the United States. It involves a deficiency of income tax for the year 1948 in the amount of $1,182.52 and is brought pursuant to the provisions of Sections 1141 and 1142 of the Internal Revenue Code, 26 U.S. C.A. §§ 1141, 1142. The opinion below appears in 16 T.C. 639 where the facts are more fully set forth.
A brief statement of the facts, as given by petitioner’s counsel in his opening statement before the Tax Court, is in substance as follows:
“This is a petition for redetermination…
2Cases cited4 opinions
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Mahana v. United StatesUnited States Court of Claims · 1950
- Commissioner of Internal Revenue v. MurrayCourt of Appeals for the Second Circuit · 1949
- Commissioner of Internal Revenue v. WalshCourt of Appeals for the D.C. Circuit · 1950
3Cited by17 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Walsh v. Comm'rUnited States Tax Court · 1954
- Newton v. PedrickCourt of Appeals for the Second Circuit · 1954
- Antoinette L. Holahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Barnum v. CommissionerUnited States Tax Court · 1952
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