Legal Opinion
Joyce v. Gentsch
Court of Appeals for the Sixth Circuit
Decided April 7, 1944No. 9643PublishedCited by 65 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The appellant, Adrian D. Joyce, was defeated in his action, brought in the United States District Court for Northern Ohio, against Frank F. Gentsch, Collector of Internal Revenue, to recover an alleged overpayment of income taxes for 1934. On March 15, 1935, appellant and his wife filed a joint income tax return for the year in controversy in which a net loss of $30,-299.13 was disclosed. The Deputy Commissioner of Internal Revenue notified appellant, by letter of May 8, 1937, of a proposed deficiency of $224,187.91 in the taxable year. Exception was taken to this…
2Cases cited33 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
28 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Auerbach Shoe Co. v. CommissionerUnited States Tax Court · 1953
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- Guggenheim v. United StatesUnited States Court of Claims · 1948
60 more not listed; retrieve them via the Exa API.