Legal Opinion
Charles E. Oates and Chaytor Oates v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 23, 1963No. 17184_1PublishedCited by 21 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Charles E. Oates, hereinafter called taxpayer, has petitioned this court for review of the decision of the Tax Court dated April 9, 1962 (opinion not reported) upholding the Commissioner’s determination of a deficiency in income tax against him for the year 1956. Taxpayer’s wife has been joined as a party solely because she joined with her husband in filing a joint income tax return.
The issue here presented is whether the Tax Court erred in sustaining the Commissioner’s determination that the taxpayer is not entitled under §§ 165 and 166, I.R.C.1954, 1 to either…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. HoustonSupreme Court of the United States · 1931
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Martin Mayrath and Rose Mayrath v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- United States v. Ben Martin and Rachel T. MartinCourt of Appeals for the Eighth Circuit · 1964
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- David D. Parrish v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1999
16 more not listed; retrieve them via the Exa API.