Legal Opinion
Marvin E. Wallis v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 11, 1966No. 7463_1PublishedCited by 16 opinions
1Opinion of the Court
DAVID T. LEWIS, Circuit Judge.
This is a petition for review of a decision of the Tax Court sustaining the Commissioner’s determination of income tax deficiencies and penalties for the taxable years 1953 and 1954. Venue for review having been stipulated by the parties, jurisdiction is conferred upon this court by section 7482 of the Internal Revenue Code of 1954. The decision of the Tax Court is premised entirely upon the presumptive correctness of the Commissioner’s assessment and the complete failure of the taxpayer to show error in the determination. A decision may be so premised. Welch v.…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pancho Barnes, Also Known as Florence Lowe Barnes v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- Anson v. CommissionerCourt of Appeals for the Tenth Circuit · 1964
- A. L. Murphy v. Citizens Bank of Clovis, A.W. Skarda and Lionel G. SkardaCourt of Appeals for the Tenth Circuit · 1957
- Federal National Bank of Shawnee, Oklahoma v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Ruidoso Racing Association, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Lockhart Leasing Company v. United States of America, Lockhart Leasing Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Tenth Circuit · 1971
- Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
- United States v. Clinton O. McMullin McMullin Family Trust, and Laura J. McMullinCourt of Appeals for the Tenth Circuit · 1991
- United States v. GatesCourt of Appeals for the Tenth Circuit · 1967
11 more not listed; retrieve them via the Exa API.