Legal Opinion
Richardson v. Commissioner
Court of Appeals for the Fourth Circuit
Decided March 3, 1959No. 7774PublishedCited by 21 opinions
1Opinion of the Court
SOBELOFF, Chief Judge.
The appeals in these three consolidated cases are from Tax Court decisions upholding income tax deficiencies and fraud penalties assessed against petitioners Eugene Richardson, his wife, Anna W. Richardson, and his brother, J. W. Richardson for the years 1946, 1947, and 1948.
For many years Eugene and J. W. Richardson engaged in the ship chandlering business in the port of Charleston, South Carolina. In an earlier period the business had been incorporated, but during the years in question the two men traded as Richardson Brothers, a partnership. Anna W. Richardson was not…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Frank J. Valetti and Sarah J. Valetti v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Valetti v. CommissionerUnited States Tax Court · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
- United States v. William J. HardyCourt of Appeals for the Fourth Circuit · 1962
- Langworthy v. CommissionerUnited States Tax Court · 1998
- Jackson v. Comm'rUnited States Tax Court · 1964
16 more not listed; retrieve them via the Exa API.