Legal Opinion
Edwin A. Gallun and Jane W. Gallun v. Commissioner of Internal Revenue, A. F. Gallun & Sons Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 13, 1961No. 13342_1PublishedCited by 8 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
The petitioners in these consolidated cases seek review of deficiencies determined by the Tax Court of the United States, in the amount of $28,401.44 for the calendar year 1954 for Edwin A. and Jane W. Gallun, and in the amount of $17,382.09 for the fiscal year ending September 30, 1954, for A. F. Gallun & Sons Corporation.
The deficiencies claimed in these cases arise out of disallowances of deductions made by petitioners for “bond premium amortizations.” The Tax Court found that the bonds were purchased with intent to use them for charitable contributions.
There are no…
2Cases cited2 opinions
- Maysteel Products, Inc. v. CommissionerUnited States Tax Court · 1960
- Maysteel Products, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
3Cited by8 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Ruth K. Dowell, Individually and as of the Estate of H. B. Dowell, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1977
- Herbert Humphreys and Wilda Humphreys, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Milton L. Halle and Rachel N. Halle, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Estate Of O. J. WardwellCourt of Appeals for the Eighth Circuit · 1962
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