Legal Opinion

Bunting v. Commissioner

Court of Appeals for the Sixth Circuit

Decided November 24, 1947No. 10418PublishedCited by 7 opinions

1Opinion of the Court

HICKS, Circuit Judge.

Petitioner, Charles E. Bunting, seeks a review of the decision of the Tax Court affirming the action of the Commissioner of Internal Revenue in assessing against him a deficiency in income taxes for the calendar years of 1937, 1938, 1939, 1940 and 1941, in the respective amounts of $26,631.-14, $5774.32, $37,556.93, $52,749.16 and 47,110.00. Petitioner does not controvert the computations of the Commissioner but insists that he is not liable for the taxes. Petitioner filed his tax returns for the years involved upon the cash receipts and disbursement basis.

Petitioner and…

2Cases cited9 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Corliss v. BowersSupreme Court of the United States · 1930
  4. Helvering v. StuartSupreme Court of the United States · 1942
  5. Helvering v. EubankSupreme Court of the United States · 1941

4 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
  2. Flato v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
  3. Grant v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
  4. Schmidt v. GlennDistrict Court, W.D. Kentucky · 1948
  5. Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949

2 more not listed; retrieve them via the Exa API.

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