Legal Opinion
Commissioner v. Johnson
Court of Appeals for the First Circuit
Decided June 5, 1959No. Nos. 5478-5481PublishedCited by 22 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
The Commissioner of Internal Revenue has filed petitions for review of four decisions of the Tax Court of the United States entered on September 9, 1958 which decisions were based upon an opinion filed July 11, 1958, 30 T.C. 909. The four taxpayers concerned are the Estate of Ernest G. Howes, deceased, Edith E. Boyer, Everett W. Pervere and Howes Leather Company, Inc. The first three taxpayers were stockholders in certain affiliated leather tanning and cutting corporations and the deficiencies asserted by the Commissioner were for the year 1947. The fourth taxpayer is…
2Cases cited4 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Estate of Howes v. CommissionerUnited States Tax Court · 1958
- Knapp Bros. Shoe Manufacturing Corp. v. United StatesUnited States Court of Claims · 1956
3Cited by22 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Curry v. CommissionerUnited States Tax Court · 1965
- Brown v. CommissionerUnited States Tax Court · 1961
- Anderson Dairy, Inc. v. CommissionerUnited States Tax Court · 1963
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