Legal Opinion

William J. Wineberg, and the Estate of Janet R. Wineberg, Deceased, William J. Wineberg v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided February 20, 1964No. 18209PublishedCited by 15 opinions

1Opinion of the Court

TAVARES, District Judge.

This appeal involves deficiencies in federal income taxes for the years 1950 through 1953, in the total amount of $132,234.18, plus additions to tax (under I.R.C.1939, Sec. 294(d)) of $13,877.03. The taxpayer and his wife 1 filed joint income tax returns for the taxable years 1950 through 1953 with the District Director of Internal Revenue for the District of Washington, at Tacoma, Washington. Since all questions hereinafter considered involve only the Internal Revenue Code of 1939, as amended, all references in this opinion to the Internal Revenue Code, or I.R.C., are…

2Cases cited13 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. DubersteinSupreme Court of the United States · 1960
  3. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  4. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  5. Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962

8 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

  1. Groetzinger v. CommissionerUnited States Tax Court · 1984
  2. William D. Little v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
  3. Gammill v. CommissionerUnited States Tax Court · 1974
  4. Fasken v. CommissionerUnited States Tax Court · 1979
  5. B. B. Margolis and Iris M. Margolis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964

10 more not listed; retrieve them via the Exa API.

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