Legal Opinion
Muriel Heim v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 17, 1958No. 15835PublishedCited by 86 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Muriel Heim has petitioned this court to review the decision and order of the Tax Court 1 determining that she filed a joint income tax return with her husband for the year 1951, and that by reason thereof she is liable for a tax deficiency in the amount of $2,977.44 upon unreported income of her husband for said year. It is admitted that Muriel Heim did not personally sign the joint income tax return, although such fact was not known to the Commissioner when he received the return. The Tax Court upheld the Commissioner’s contention that Muriel Heim acquiesced in…
2Cases cited15 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Stone v. CommissionerUnited States Tax Court · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by86 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Estate of Upshaw v. CommissionerCourt of Appeals for the Seventh Circuit · 1969
- Hennen v. CommissionerUnited States Tax Court · 1961
- Roslyn Sharwell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Leftwich v. LeftwichDistrict of Columbia Court of Appeals · 1982
81 more not listed; retrieve them via the Exa API.