Legal Opinion
Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 12, 1963No. 16759PublishedCited by 61 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
The petitioning taxpayers named in the caption have filed timely petition for review of the decisions of the Tax Court determining substantial income tax deficiencies and penalties against the individual taxpayers and their wives, who joined in their returns, for the years 1951 to 1955 inclusive, and against the fund petitioners for the years 1953 and 1954. 1
The Commissioner sent each of the taxpayers notice of deficiency and each taxpayer petitioned the Tax Court for redetermination of the deficiency. The 18 cases before us for review involve common questions of…
2Cases cited34 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
29 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Luna v. CommissionerUnited States Tax Court · 1964
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Estin v. EstinNew York Court of Appeals · 1947
- Bagley v. CommissionerUnited States Tax Court · 1995
- Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
56 more not listed; retrieve them via the Exa API.