Legal Opinion
Commissioner of Internal Revenue v. Charles v. Doyle and Clara Doyle
Court of Appeals for the Seventh Circuit
Decided April 11, 1956No. 19-1562PublishedCited by 22 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
This petition for review involves income taxes and penalties of $7,223.75 for 1948, 1949 and 1950, and questions the correctness of a decision of the Tax Court entered on January 26, 1955. The petition was filed by the Commissioner on April 25, 1955, pursuant to sec. 7482 of the Internal Revenue act of 1954.1
As expressed in the words of the Commissioner, the question presented is whether expenses for rent and wages incurred in the operation of an illegal gambling business are themselves contrary to a sharply defined and declared public policy of the state of…
2Cases cited7 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. SullivanSupreme Court of the United States · 1927
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Rugel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner v. SullivanSupreme Court of the United States · 1958
- Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- United Draperies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Dixie MacHine Welding & Metal Works, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Neil Sullivan and Grace Sullivan v. Commissioner of Internal Revenue, James Ross and Ann Ross v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
17 more not listed; retrieve them via the Exa API.