Legal Opinion
F. E. Meyer v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 25, 1957No. 15650PublishedCited by 8 opinions
1Opinion of the Court
DONOVAN, District Judge.
This is a petition to review a decision of the Tax Court denying a requested re-determination of an alleged deficiency in income tax for the years 1948 and 1949. The deficiency was the result of a dis-allowance by the Commissioner of a deduction claimed by petitioner in tax returns filed with the Collector of Internal Revenue for the District of Minnesota in the sum of $6340.00 for the year 1949 and of the failure of petitioner to include in his adjusted gross income, interest in the sum of $180 received during the taxable year 1948.
The Tax Court held that the issue…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- Rand v. HelveringCourt of Appeals for the Eighth Circuit · 1941
- San Joaquin Brick Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
- Bartlett v. CommissionerCourt of Appeals for the Fourth Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Freeman v. CommissionerUnited States Tax Court · 1959
- Ling v. United StatesDistrict Court, D. Minnesota · 1961
- Dairy Home Co. v. United StatesDistrict Court, D. Minnesota · 1960
- Standard Packaging Corp. v. United StatesDistrict Court, D. Minnesota · 1961
3 more not listed; retrieve them via the Exa API.