Legal Opinion
Michael F. Hallabrin, Mildred Hallabrin, Clarence I. Steffey, Marjorie P. Steffey v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 12, 1963No. 15201_1PublishedCited by 18 opinions
1Opinion of the Court
ROBERT L. TAYLOR, District Judge.
This is a petition to review income tax deficiencies determined by the Commissioner of Internal Revenue against petitioners Michael F. Hallabrin and wife, Mildred, and Clarence I. Steffey and wife, Marjorie. The wives signed the income tax returns and this is the reason they joined in the petition. Hallabrin’s deficiencies grew out of a claimed understatement of income from his coin operated machine business for the years 1953 through 1957, disallowed wage deductions claimed for 1956, which amounted to about $4,382.10, income from a football gambling pool…
2Cases cited15 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- The ConquerorSupreme Court of the United States · 1897
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3Cited by18 opinions
- George Lee Mims, Sr. v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Giddio v. CommissionerUnited States Tax Court · 1970
- Pascarelli v. CommissionerUnited States Tax Court · 1971
- John and Betty MacGuire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Anthony v. Donisi and Janet L. Donisi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
13 more not listed; retrieve them via the Exa API.