Legal Opinion
Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 30, 1957No. 5617PublishedCited by 78 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Langdon L. Skarda, Lynell G. Skarda and Cash T. Skarda 1 and their respective wives filed a petition to review a decision of the Tax Court of the United States. It involves income tax deficiencies for the calendar years 1949 and 1950.
Langdon L. Skarda and his wife filed separate tax returns on the community property basis for 1949 and 1950. Lynell G. Skarda and his wife filed a joint income tax return for 1949 and separate income tax returns for 1950 on the community property basis. Cash T. Skarda and his wife filed a joint income tax return for 1949 and separate…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- W. L. Wells Co. v. Gastonia Cotton Manufacturing Co.Supreme Court of the United States · 1905
- Louis N. Pokress and Estate of Lucille A. Pokress, Deceased, Louis N. Pokress v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by78 opinions
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- H. Beale Rollins and Mary E. Rollins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Rollins v. CommissionerUnited States Tax Court · 1959
- Pachella v. CommissionerUnited States Tax Court · 1961
- T. M. Britt and Jane Britt v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1970
73 more not listed; retrieve them via the Exa API.