Legal Opinion
Estate of Upshaw v. Commissioner
Court of Appeals for the Seventh Circuit
Decided September 23, 1969No. Nos. 17258, 17259PublishedCited by 82 opinions
1Opinion of the CourtBeamer, District Judge
Hutchen Upshaw (Hutchen) and Ardenia Upshaw (Ardenia) were husband and wife residing in Gary, Indiana. For the years 1953 and 1958 they filed joint income tax returns as husband and wife. For the years 1954 through 1957, Hutchen filed individual returns in which Ardenia did not join. On May 3, 1961, the Commissioner of Internal Revenue (Commissioner) assessed deficiencies and under date of June 30, 1961, he notified appellants of the assessment of deficiencies in their reported income for each year 1953 through 1958, together with a computation of tax, penalties and interest on the adjusted…
2Cases cited21 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
16 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Joseph Solomon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- Leftwich v. LeftwichDistrict of Columbia Court of Appeals · 1982
- Avco Delta Corp. Canada Ltd. v. United StatesCourt of Appeals for the Seventh Circuit · 1976
77 more not listed; retrieve them via the Exa API.