Legal Opinion
Sic v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 28, 1949No. 13872PublishedCited by 36 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Tax Court' determining a deficiency in the petitioner’s income tax for the calendar year 1943.
The facts were stipulated. The petitioner is a retired farmer who filed income tax returns for the years 1942 and 1943 with the Collector of Internal Revenue at Omaha, Nebraska. During those years petitioner lived on a farm and was engaged in the business of farming. In 1919 he had purchased an unimproved farm near his home place, and from that time until 1942 he cultivated this farm land in the course of his farming activities. On…
2Cases cited5 opinions
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Lazier v. United StatesCourt of Appeals for the Eighth Circuit · 1948
- Pettit v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Merrill v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1949
- Merrill v. CommissionerUnited States Tax Court · 1947
3Cited by36 opinions
- Omaha Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- United States v. KoshlandCourt of Appeals for the Ninth Circuit · 1954
- Luton v. CommissionerUnited States Tax Court · 1952
- Hall Chevrolet Co., Inc. v. Dept. of RevenueWisconsin Supreme Court · 1978
- Appleby v. United StatesUnited States Court of Claims · 1953
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