Legal Opinion
Biggs v. Commissioner
Court of Appeals for the Sixth Circuit
Decided March 30, 1971No. Nos. 20309, 20310 and 20311PublishedCited by 31 opinions
1Opinion of the Court
BROOKS, Circuit Judge.
Taxpayer, an osteopathic physician and his wife, has appealed the Tax Court’s determination of his tax liabilities for an eleven year period covering 1950-1957, 1959-1961. The Commissioner of Internal Revenue, following an examination of taxpayer’s income tax returns and supporting records for the taxable years in question, assessed a number of tax deficiencies and penalties based upon alleged understatement of gross income and overstatement of allowable deductions.1 The Commissioner’s assessments were appealed to the Tax Court which reviewed taxpayer’s records, took…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Clayton M. Korecky, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
- James Traficant, Jr. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1989
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
26 more not listed; retrieve them via the Exa API.