Legal Opinion
Henry W. Sohosky v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 14, 1973No. 72-1195PublishedCited by 5 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
Appellants appeal an adverse decision of the United States Tax Court reported at 57 T.C. 403.
The appellants (taxpayers) had sought to amortize a life estate per autre vie in certain corporate stocks as a wasting asset. The Commissioner found tax deficiencies in the amount of the deduction and that determination was found to be correct by the Tax Court in an opinion authored by the Honorable Bruce M. Forrester.
Taxpayers’ 1 father, John Sohosky, Sr., died testate in 1963. At the time of his death he owned 1498 of the 1500 outstanding shares of The Lewis Motor Supply…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Housman v. LewellenSupreme Court of Missouri · 1951
- Harbison v. JamesSupreme Court of Missouri · 1886
- Gibson v. GibsonSupreme Court of Missouri · 1912
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gordon v. CommissionerUnited States Tax Court · 1985
- Matter of Trust of KillianSupreme Court of Iowa · 1990
- Swanson v. CommissionerCourt of Appeals for the Eighth Circuit · 1975
- W. Clarke Swanson, Jr., 1950 Trust Under Instrument Dated January 3, 1955, Swanco Trust Company, Trustee, and Cross-Appellant v. Commissioner of Internal Revenue, and Cross-Appellee. Carol Swanson Rhoden, 1950 Trust Under Instrument Dated January 3, 1955, Swanco Trust Company, Trustee, and Cross-Appellant v. Commissioner of Internal Revenue, and Cross-Appellee. Gerock Hurley Swanson, 1950 Trust Under Instrument Dated January 3, 1955, Swanco Trust Company, Trustee, and Cross-Appellant v. Commissioner of Internal Revenue, and Cross-AppelleeCourt of Appeals for the Eighth Circuit · 1975
- Gordon v. CommissionerUnited States Tax Court · 1985