Legal Opinion
W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 2, 1966No. 18222PublishedCited by 27 opinions
1Opinion of the Court
VOGEL, Chief Judge.
W. Lawrence Oliver and Hazel P. Oliver, husband and wife, petitioners-taxpayers here involved, seek review of a determination by the Tax Court that there were deficiencies in income taxes paid by one or both of them for the taxable years 1959, 1960 and 1961. We affirm.
The tax return for 1959 was an individual return filed solely by Mr. Oliver. The returns filed for 1960 and 1961 were joint returns signed by both taxpayers. The Commissioner first determined the deficiencies for the years involved to be respectively $834.27, $1,691.-17 and $2,831.42. After trial the Tax Court…
2Cases cited17 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Burnet v. HoustonSupreme Court of the United States · 1931
- Hort v. CommissionerSupreme Court of the United States · 1941
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Young & Rubicam, Inc. v. The United StatesUnited States Court of Claims · 1969
- Haines v. CommissionerUnited States Tax Court · 1979
- Henry B. And Betty J. Wallace v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Time Ins. Co. v. CommissionerUnited States Tax Court · 1986
22 more not listed; retrieve them via the Exa API.