Legal Opinion
Ward v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 10, 1947No. 66, Docket 20266PublishedCited by 12 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The Commissioner determined a deficiency of $12,‘932.81 in the income taxes of the petitioner as reported by the latter for the calendar year 1941. The Tax Court redetermined the deficiency in the same amount and this petition was filed to review that decision.
The pertinent facts are not in dispute and were stated in the opinion of the Tax Court as follows: “The major portion of the facts have been stipulated. Such stipulation is adopted by u's by reference and we find the facts therein set forth. They will be recited herein only so far as necessary for examination of the…
2Cases cited7 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. SmithSupreme Court of the United States · 1945
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Webre Steib Co. v. CommissionerSupreme Court of the United States · 1945
- Oberwinder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- United States v. DrescherCourt of Appeals for the Second Circuit · 1950
- Kuehner v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1954
- The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
- Wilson v. CommissionerUnited States Tax Court · 1962
7 more not listed; retrieve them via the Exa API.