Legal Opinion
Alexander v. Internal Revenue Service of the United States
Court of Appeals for the First Circuit
Decided December 22, 1995No. 95-1451PublishedCited by 65 opinions
1Opinion of the Court
TORRUELLA, Chief Judge.
Respondenb-Appellee, the Commissioner of Internal Revenue (the “Commissioner”), determined a deficiency of $57,441 in the 1989 Federal income tax filed by J. Kenneth Alexander (the “Taxpayer”) and Joanne M. Alexander (together, the “Appellants” or the “Petitioners”). The Tax Court upheld the Commissioner’s determination and the Petitioners now seek review of that decision. For the reasons stated below, we affirm.
I. BACKGROUND
The pertinent facts, some of which have been stipulated and incorporated in the district court’s findings, are not in dispute, and are…
2Cases cited34 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. GilmoreSupreme Court of the United States · 1963
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Woodward v. CommissionerSupreme Court of the United States · 1970
29 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Speltz v. Comm'rUnited States Tax Court · 2005
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
60 more not listed; retrieve them via the Exa API.