Legal Opinion
Heyman v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Second Circuit
Decided August 2, 1949No. 88, 89, Dockets 20943, 20944PublishedCited by 7 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The Commissioner determined a deficiency in the income taxes of William Hey-man and of his wife Lydia Vogel Heyman, who filed a joint return for 1938, and in the income taxes of Lydia Vogel Heyman computed on her return for 1939 and fraud penalties for each year were imposed. The returns were filed with the Collector of Internal Revenue for the Second District of New York and the issues here presented are closely related to those involving other taxpayers, all of which were heard and decided together in the Tax Court. These two petitions, however, have been brought on for…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
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3Cited by7 opinions
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- Leo L. Lowy v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Hall v. CommissionerUnited States Tax Court · 1976
- Williams v. CommissionerUnited States Tax Court · 1978
2 more not listed; retrieve them via the Exa API.