Legal Opinion
Albert Schoenberg v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 24, 1962No. 16893PublishedCited by 64 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Taxpayer Albert Schoenberg has filed timely petition for review of the decision of the Tax Court filed August 21, 1961, (T. C. Memo 1961-235, not officially reported) determining deficiencies in tax in the amount of $44,018.48 for the year 1952 and $6646.26 for the year 1954, plus additions for each year under § 294(d) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 294(d) (2). 1 Jurisdiction is established.
The question for decision before the Tax Court was whether the Commissioner properly determined taxpayer received taxable income as a result of the…
2Cases cited13 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Mammoth Oil Co. v. United StatesSupreme Court of the United States · 1927
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Elzig v. GudwangenCourt of Appeals for the Eighth Circuit · 1937
8 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Irene A. Janzen, Administratrix of the Estate of Waldo R. Janzen, Deceased v. Wilber W. Goos and Ivan GottulaCourt of Appeals for the Eighth Circuit · 1962
- General Dynamics Corp. v. Selb Manufacturing Co.Court of Appeals for the Eighth Circuit · 1973
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Lonnie Mitchell v. Dan D. Stephens, Superintendent of Arkansas State PenitentiaryCourt of Appeals for the Eighth Circuit · 1965
59 more not listed; retrieve them via the Exa API.