Legal Opinion
Walsh v. Commissioner
Court of Appeals for the Eighth Circuit
Decided November 12, 1948No. Nos. 13700, 13701PublishedCited by 4 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These cases come to this court on two separate petitions to review unreported decisions of the United States Tax Court, redetermining deficiencies in federal incbmé taxes against Thomas A. Walsh, Jr., and his mother, Mary P. Walsh, deceased, for the taxable year 1943. The cases, consolidated' for hearing before the Tax Court, are presented on a single record. Since they depend upon the same basic facts and are controlled by the same principles of law they may be disposed of in one opinion.
The only question presented is whether, upon the record, the Tax Court erred in…
2Cases cited23 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
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3Cited by4 opinions
- Gazette Pub. Co. v. SelfDistrict Court, E.D. Arkansas · 1952
- Stanchfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Wenig v. CommissionerCourt of Appeals for the D.C. Circuit · 1949
- Huff v. GlennDistrict Court, W.D. Kentucky · 1949