Legal Opinion
Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 26, 1964No. 17308_1PublishedCited by 12 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
Maurice J. Breen, a cash basis taxpayer, and his wife, have petitioned for review of the Tax Court’s determination of deficiencies in their federal income taxes for the calendar years 1955 and 1956. Four issues were presented to the Tax Court. Two were decided adversely to the taxpayer and are here before us. The other two were decided largely in the taxpayer’s favor. Judge Mulroney’s opinion, not reviewed by the entire court, is T. C. Memo 1962-230. The Commissioner filed a cross-petition for review but it has been dismissed by this court on stipulation of the…
2Cases cited30 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Robertson v. United StatesSupreme Court of the United States · 1952
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Dobson v. CommissionerSupreme Court of the United States · 1944
25 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Nahey v. CommissionerUnited States Tax Court · 1998
- H. G. And Frances Kellam Hendricks v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Sharvy v. CommissionerUnited States Tax Court · 1977
- Estate of Oscar A. Nordquist, Deceased, Georgiana G. Nordquist, and Georgiana G. Nordquist v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
7 more not listed; retrieve them via the Exa API.