Legal Opinion
Simon v. Commissioner
Court of Appeals for the Eighth Circuit
Decided October 29, 1957No. Nos. 15752-15755PublishedCited by 39 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Sam Simon, his wife, Clara, and his .sons, Albert and Melvin Simon, hereinafter usually called taxpayers, have petitioned the court to review the decisions .of the Tax Court determining substantial deficiencies in their individual income tax for the years 1942 to 1945, inclusive, and statutory additions thereto by reason of fraud and delinquency penalties. These petitions which involve common quéstions were cbnsolidated in the Tax Court and are consolidated here.
The . principal error urged is that the Tax Cburt erred in treating all of the sums received by the…
2Cases cited23 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. WellsSupreme Court of the United States · 1933
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
18 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Truesdell v. Comm'rUnited States Tax Court · 1987
- Cirillo v. CommissionerCourt of Appeals for the Third Circuit · 1963
- United States v. Morris C. Goldberg, Also Known as Moe Goldberg and M. C. GoldbergCourt of Appeals for the Third Circuit · 1964
- E. J. Benes & Co. v. CommissionerUnited States Tax Court · 1964
- A. C. Willingham v. United StatesCourt of Appeals for the Fifth Circuit · 1961
34 more not listed; retrieve them via the Exa API.