Legal Opinion
Joseph P. Kiker v. Commissioner of Internal Revenue, Joseph P. Kiker, Sr. And Elizabeth Kiker, His Wife v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 5, 1955No. 6868_1PublishedCited by 22 opinions
1Opinion of the Court
THOMSEN, District Judge.
These petitions to review orders of the Tax Court raise the following questions: (1) whether two of the orders sought to be reviewed are reviewable decisions within the meaning of Section 1141 of the Internal Revenue Code, Title 26, U. S.C.A. § 1141; (2) whether a deficiency notice mailed to Joseph Kiker and Elizabeth Kiker, his wife, on November 18, 1953, is invalid as a “further deficiency letter” under Section 272(f), I. R.C., 26 U.S.C.A. § 272(f); and (3) whether the petition of Mr. and Mrs. Kiker for redetermination of the claimed deficiency was . filed in the Tax…
2Cases cited7 opinions
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Arlington Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Detroit Automotive Products Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Michael v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- United States v. WolfsonDistrict Court, D. Delaware · 1971
- Lurkins v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.