Legal Opinion
Reginald G. Hearn and Mary L. Hearn, Husband and Wife v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 31, 1962No. 17620PublishedCited by 57 opinions
1Opinion of the Court
BOWEN, District Judge.
Income- tax deficiencies for the years 1954, 1955 and 1956 were assessed by respondent Commissioner against petitioners Hearn and his wife, those assessments were at petitioners’ request redetermined by the Tax Court, and now the petitioners husband, an active practicing attorney and member of the San Francisco Bar, and his wife, asserting erroneous disal-lowances of certain business expenses claimed as income deductions, timely ask this Court to review the action of the Tax Court.1 This Court has jurisdiction. 26 U.S.C. § 7482.
The principal question raised here is…
2Cases cited6 opinions
- Walet v. CommissionerUnited States Tax Court · 1958
- Eugene H. Walet, Jr. And Celia R. Walet v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Larrabee v. CommissionerUnited States Tax Court · 1960
- Cochrane v. CommissionerUnited States Board of Tax Appeals · 1931
- Albright v. CommissionerUnited States Board of Tax Appeals · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Michaels v. CommissionerUnited States Tax Court · 1969
- Stolk v. CommissionerUnited States Tax Court · 1963
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Neaderland v. CommissionerUnited States Tax Court · 1969
52 more not listed; retrieve them via the Exa API.