Legal Opinion
Wickham v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 10, 1933No. 9582, 9583PublishedCited by 10 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
There are here two petitions for review of a decision and two orders of the Board of Tax Appeals, one of which orders redetermined the deficiency in the income taxes of B. P. Wickham for the years 1917 to 1923, inclusive, and added a 50 per cent, penalty because of fraud with intent to evade the tax; the other order redetermined the deficiency in the income taxes of E. A. Wickham for the same years. The penalty was abated because of the death of E. A. Wickham on March 9, 1925.
The two cases were consolidated for hearing before the Board of Tax Appeals; and the two…
2Cases cited7 opinions
- Haswell v. StandringSupreme Court of Iowa · 1911
- Fleming v. FlemingSupreme Court of Iowa · 1919
- Malvern National Bank v. HallidaySupreme Court of Iowa · 1923
- Florence v. FoxSupreme Court of Iowa · 1922
- Kinney v. Bank of PlymouthSupreme Court of Iowa · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- W. C. Hargis v. Olin S. Godwin, Formerly 'Acting Colector of Internal Revenue' and Now'director of Internal Revenue'Court of Appeals for the Eighth Circuit · 1955
- Estate of Maceo v. Comm'rUnited States Tax Court · 1964
- Goldberg v. CommissionerCourt of Appeals for the Seventh Circuit · 1938
- Bollella v. CommissionerUnited States Tax Court · 1965
5 more not listed; retrieve them via the Exa API.