Legal Opinion
Thelma Rosenberg v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided December 6, 1971No. 71-1158PublishedCited by 76 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
The Tax Court upheld the Commissioner’s determination that appellant taxpayer was deficient in her 1961 return in the amount of $3,702.86. The facts were stipulated.
Taxpayer, and her husband Theodore, filed a joint federal income tax return for 1961, claiming an overpayment of $6,701.20 and seeking a refund therefor. The joint return claimed a $23,504.99 deduction as Theodore’s distributive share of the net .operating loss allegedly sustained by Solari Furs in 1961. So-lari Furs, a partnership composed of Theodore and his son, did business in St. Louis, Missouri.…
2Cases cited14 opinions
- United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
- Helvering v. TaylorSupreme Court of the United States · 1935
- Opp Cotton Mills, Inc. v. Administrator of the Wage & Hour Division of the Department of LaborSupreme Court of the United States · 1941
- Burnet v. HoustonSupreme Court of the United States · 1931
- United States v. Clark Eugene HeffnerCourt of Appeals for the Fourth Circuit · 1970
9 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Wing v. CommissionerUnited States Tax Court · 1983
- Powers v. CommissionerUnited States Tax Court · 1993
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
71 more not listed; retrieve them via the Exa API.