Legal Opinion
Harry and Amanda Schroeder v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 23, 1961No. 16439_1PublishedCited by 32 opinions
1Opinion of the Court
RONALD N. DAVIES, District Judge.
This case comes to us on petition of Harry and Amanda Schroeder for a review of the decision of the Tax Court of the United States, 16 TCM 707, Amending Order 17 TCM 836, which sustained a determination by the Commissioner of Internal Revenue of deficiencies in the income taxes of Harry Schroeder for 1944 and 1945 and of deficiencies in the income taxes of both petitioners for 1946 and 1947. Addition to tax was determined under § 291(a) for the year 1946 for failure to file a return as required by § 51(a) within the time prescribed, and further additions were…
2Cases cited25 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- Marsh v. Illinois Cent. R. Co.Court of Appeals for the Fifth Circuit · 1949
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
20 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Mazzoni v. CommissionerUnited States Tax Court · 1970
27 more not listed; retrieve them via the Exa API.