Legal Opinion
Murl Clark v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 13, 1958No. 12298_1PublishedCited by 37 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
This is an appeal from the Tax Court’s ascertainment of deficiencies totaling $23,547.07 in petitioner’s income taxes for the years 1947 through 1950 and from the assertion of penalties of $1,070 for 1947 under § 293(b), I.R.C.1939, 26 U.S.C. § 293(b), 1 and of $2,246.92 under §§ 294(d) (1) (A) and (d) (2), I.R.C. 1939, 26 U.S.C. § 294(d) (1) (A), (d) (2). 2
During the critical period petitioner was the owner of four farms in Lancaster County, Pennsylvania; two of these he operated himself and the other two were rented on an equal shares arrangement. He also engaged…
2Cases cited19 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Spiegel v. CommissionerUnited States Tax Court · 1949
- Gariepy v. United StatesCourt of Appeals for the Sixth Circuit · 1951
14 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Matter of DuffyUnited States Bankruptcy Court, S.D. New York · 1980
- Estate of Mazzoni v. CommissionerCourt of Appeals for the Third Circuit · 1971
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
32 more not listed; retrieve them via the Exa API.