Legal Opinion
Charles A. Polizzi v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 30, 1957No. 13023PublishedCited by 14 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The petitioner, Charles A. Polizzi, seeks a review of the decision of the Tax Court which adjudged an income tax deficiency against him for the year 1948, together with additions under Section 294(d), Internal Revenue Code, 26 U.S. C.A. § 294(d), in the respective amounts of $6,675.04 and $519.83.
The petitioner, who was the husband of Angela M. Polizzi, filed an income tax return on or about March 3, 1949, for the year 1948 in the name of Charles A. & Angela Polizzi, which included all of the income of both of them. The printed question in the income tax…
2Cases cited24 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Stone v. CommissionerUnited States Tax Court · 1954
19 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Cloes v. CommissionerUnited States Tax Court · 1982
- Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Commissioner of Internal Revenue v. Peter LicavoliCourt of Appeals for the Sixth Circuit · 1958
- Transport Manufacturing & Equipment Company of Delaware v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Dave Rubin and Jennie Feldman Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
9 more not listed; retrieve them via the Exa API.