Legal Opinion
Tameling v. Commissioner
Court of Appeals for the Second Circuit
Decided July 21, 1930No. 315PublishedCited by 9 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
On March 15,1918, Tameling, the taxpayer, filed a “tentative” income tax return for the year 1918, and paid one-fourth of the amount therein shown to be due. On June sixteenth of the same year he filed a final return which disclosed about half as much income as the “tentative” return, and at the same time he paid the unpaid balance of the amount so returned. He was assessed on September 19, 1919, for the amount shown in the “tentative” return; beside the entry were the letters, “Tent.” Some time before April 5, 1922, the collector recommended to the Commissioner the…
2Cases cited5 opinions
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Russell v. United StatesSupreme Court of the United States · 1929
- Chesapeake & Delaware Canal Co. v. United StatesSupreme Court of the United States · 1919
- Oakes v. United StatesSupreme Court of the United States · 1899
3Cited by9 opinions
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- United States v. Goldblatt Bros.Court of Appeals for the Seventh Circuit · 1942
- Smith v. United StatesDistrict Court, E.D. Pennsylvania · 1938
- Fiore v. CommissionerUnited States Tax Court · 1979
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