Legal Opinion
Walker v. Commissioner
Court of Appeals for the Sixth Circuit
Decided December 4, 1944No. 9790PublishedCited by 4 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition of J. H. Walker to review a decision of the Tax Court, affirming the action of the Commissioner of Internal Revenue in assessing against petitioner deficiencies in income taxes of $411.91 and $260.64 for the years 1938 and 1939, respectively.
The evidence before the Tax Court consisted of stipulated facts and the testimony of the petitioner. Petitioner filed returns for the years involved, on the cash receipts and disbursements basis.
By virtue of his stock ownership in the Monterey Realty Company and the Monterey Hardwood Flooring Company, he was active in the…
2Cases cited5 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
3Cited by4 opinions
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
- W. F. Strasburger and Mildred Strasburger v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
- Hoopengarner v. CommissionerUnited States Tax Court · 1983