Legal Opinion
Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 3, 1958No. 12548_1PublishedCited by 77 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is a petition to review a decision of the Tax Court. The petitioners, husband and wife, filed a joint return and the case involves their income tax liability for the year 1951. The income in controversy is that of the husband alone, however, and he will accordingly be referred to as the taxpayer. The facts as found by the Tax Court, some of which were stipulated, may be summarized as follows:
J. R. Holsey Sales Company, a New Jersey corporation, was organized on April 28, 1936, as an Oldsmobile dealership. Taxpayer has been president and a director of the company…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
5 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Television Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Sparks Nugget, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Decker v. CommissionerUnited States Tax Court · 1959
72 more not listed; retrieve them via the Exa API.