Legal Opinion
Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 11, 1962No. 16823_1PublishedCited by 29 opinions
1Opinion of the Court
KOELSCH, Circuit Judge.
This is a petition by Raymond J. Shorb, as administrator with the will annexed of the estate of Walter F. Rau to review a decision of the Tax Court of the United States determining a deficiency in the income tax of Walter F. Rau for the years 1942 through 1947, with the addition of 50 per cent to the tax for fraud for each of those years, assessed pursuant to the provisions of section 293 (b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 293(b).
The Tax Court slightly reduced the 1942 tax deficiency and addition assessed by the Commissioner and as modified…
2Cases cited14 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. MitchellSupreme Court of the United States · 1938
- 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
- Schreiber v. SharplessSupreme Court of the United States · 1884
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
- United States v. Marcel Raymond OberlinCourt of Appeals for the Ninth Circuit · 1983
- Porter v. Household Finance Corp. of ColumbusDistrict Court, S.D. Ohio · 1974
- Derdiarian v. Futterman CorporationDistrict Court, S.D. New York · 1963
24 more not listed; retrieve them via the Exa API.