Legal Opinion
Thomas v. Commissioner
Court of Appeals for the Sixth Circuit
Decided June 14, 1955No. Nos. 12175-12178PublishedCited by 50 opinions
1Opinion of the Court
STEWART, Circuit Judge.
Anthony V. Thomas, Joseph M. Thomas and George J. Thomas were brothers engaged in the operation of a number of partnership enterprises in Lorain, Ohio, until the death of Joseph Thomas on September 17, 1949, aboard the steamship “Noronic.” Upon his death, more than $180,000 in cash was found in his safe deposit box. That discovery occasioned an investigation by Internal Revenue agents of the income tax returns filed by the three brothers during the immediately preceding years. That investigation, in turn, led to separate determinations by the Commissioner that they had…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Smith v. United StatesSupreme Court of the United States · 1954
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- United States v. CalderonSupreme Court of the United States · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- Estate of Albert D. Phillips, Deceased, Viola T. Chartrand, Formerly Viola T. Phillips, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
45 more not listed; retrieve them via the Exa API.