Legal Opinion
Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 2, 1969No. 19386PublishedCited by 25 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
This case is before us on petition to review the decision of the Tax Court sustaining the determination by the Commissioner of Internal Revenue of deficiencies in the petitioners’ income taxes for the year 1963. 49 T.C. 377 (1968) (opinion by Judge Tietjens reviewed by the entire court, with Judges Bruce and Fay dissenting).
The deficiencies result from deductions of litigation expenses incurred in connection with the acquisition of shares of stock by the petitioners. The petitioners contend that these expenses were incurred for the conservation, management or…
2Cases cited34 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. GilmoreSupreme Court of the United States · 1963
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
29 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Woodward v. CommissionerSupreme Court of the United States · 1970
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Waddell v. CommissionerUnited States Tax Court · 1986
- Anchor Coupling Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1970
20 more not listed; retrieve them via the Exa API.