Legal Opinion
Osenbach v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 24, 1952No. 6413_1PublishedCited by 58 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition filed by Mace Osenbach (hereinafter called petitioner) for the review of a decision of the Tax Court of the United States which found a deficiency against the petitioner in his income tax for the year 1944 in the amount of $1,717.05.
The facts, which were stipulated, may he briefly summarized. Federal Service Bureau, Incorporated, on December 1, 1941, purchased the remaining assets of American Bank and Trust Company of Richmond, which had been placed in receiver ship on January 9, 1933. During 1944 and for more than six months prior thereto petitioner…
2Cases cited10 opinions
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Carter v. CommissionerUnited States Tax Court · 1947
5 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)Court of Appeals for the Fourth Circuit · 1960
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
- Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United StatesCourt of Appeals for the Fifth Circuit · 1967
53 more not listed; retrieve them via the Exa API.