Legal Opinion
Leicht v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 19, 1943No. 12539PublishedCited by 21 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Petitioner seeks a review of a decision of the Board of Tax Appeals (now the Tax Court of the United States), which redetermined deficiencies in his income taxes for the years 1934, 1935 and 1936.
Three items of income, which were the basis of part of the deficiencies, will be considered together. They consist of a $1,068 salary-item for 1934, and a $1,200 salary-item and a $1,556 rent-item for 1936.
Petitioner, as part of his activities, was president of the Joseph Leicht Press, a publisher of 'foreign-language newspapers, and was the owner of a building which he rented…
2Cases cited24 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- Burnet v. HoustonSupreme Court of the United States · 1931
19 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Crellin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- United States v. Ruben Simon, United States of America v. Meyer Simon, United States of America v. Morris SimonCourt of Appeals for the Sixth Circuit · 1960
- Gillespie v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
- Town of Atrisco v. MonohanNew Mexico Supreme Court · 1952
16 more not listed; retrieve them via the Exa API.