Legal Opinion
J. Milton Sorem and Wanda M. Sorem v. Commissioner of Internal Revenue, R. W. Boogaart and Margaret Boogaart v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 9, 1964No. 7495, 7496PublishedCited by 19 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge.
J. Milton Sorem and his wife, and R. W. Boogaart and his wife filed petitions with the Tax Court for redeterminations of deficiencies claimed by the Commissioner in their income taxes for the taxable year ending December 31,1958. The two cases were consolidated for trial, at the conclusion of which the Tax Court decided that there was a deficiency in income tax due from the Sorems for 1958 of $17,790.06, and a deficiency in income tax due from the Boogaarts for 1958 of $1,592.04. The cases are here on petitions to review.
The stipulations of the parties and the…
2Cases cited6 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Keefe, Collector v. CoteCourt of Appeals for the First Circuit · 1954
- Commissioner of Internal Revenue v. RobertsCourt of Appeals for the Fourth Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Baker Commodities, Inc. v. CommissionerUnited States Tax Court · 1967
- Meyer v. CommissionerUnited States Tax Court · 1966
- Baker Commodities, Inc., a California Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Lewis v. CommissionerUnited States Tax Court · 1966
14 more not listed; retrieve them via the Exa API.