Legal Opinion
William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 29, 1955No. 12277_1PublishedCited by 191 opinions
1Opinion of the Court
STEWART, Circuit Judge.
The petitioners, husband and wife, are residents of Grand Rapids, Michigan, where, during the years 1941 through 1950, they operated a successful, bar and restaurant business. The husband filed individual income tax returns for the years 1941 through 1947, and the petitioners filed joint returns for the years 1948 through 1950.
Finding that the petitioners’ books and records did not correctly reflect their income, the respondent Commissioner reconstructed their income for those ten years by use of the increase in net worth method, determined that the petitioners had…
2Cases cited9 opinions
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by191 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Parks v. CommissionerUnited States Tax Court · 1990
- Stratton v. CommissionerUnited States Tax Court · 1970
- Shaw v. CommissionerUnited States Tax Court · 1956
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
186 more not listed; retrieve them via the Exa API.