Legal Opinion
E. Keith Owens v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 20, 1977No. 76-1159PublishedCited by 57 opinions
1Opinion of the Court
PECK, Circuit Judge.
Petitioner-appellant taxpayer perfected this appeal from a judgment of the Tax Court, which held that the taxpayer was liable for income tax deficiencies for the calendar years 1964 and 1965. The full Tax Court reviewed the case, and the judges split six to four, one not participating, in upholding respondent-appellee Commissioner’s determination. Owens v. Commissioner, 64 T.C. 1 (1975). We affirm the Tax Court’s decision as to the year 1965, but reverse as to the year 1964.
I
A detailed statement of facts in the present case is reported in the Tax Court’s majority opinion.…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Knetsch v. United StatesSupreme Court of the United States · 1960
33 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Packard v. CommissionerUnited States Tax Court · 1985
- Keller v. CommissionerUnited States Tax Court · 1982
- Esmark, Inc. v. CommissionerUnited States Tax Court · 1988
- Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998
- Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
52 more not listed; retrieve them via the Exa API.