Legal Opinion
Albert N. Shahadi v. Commissioner of Internal Revenue, (Two Cases). Albert N. Shahadi, and Josephine Shahadi v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 11, 1959No. 12802-12804PublishedCited by 57 opinions
1Opinion of the Court
MORRILL, District Judge.
Tax deficiencies, fraud penalties and underestimation penalties were assessed against petitioner Albert N. Shahadi for the years 1944-1949 inclusive and against him and his wife, Josephine, for the year 1950. Appeals heard by the Tax Court as a consolidated group resulted in the Commissioner being sustained and the petitioners are now before us in a consolidated review after a denial by the Tax Court of their motion for reconsideration.
The deficiencies and additions amounted to $74,599.29 as follows:
Additions to Tax Year Deficiency Sec. 293(b) (Fraud) Sec. 294(d)…
2Cases cited11 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Smith v. United StatesSupreme Court of the United States · 1954
- United States v. JohnsonSupreme Court of the United States · 1943
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- United States v. MasseiSupreme Court of the United States · 1958
6 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
- Sutherland v. CommissionerUnited States Tax Court · 1959
- Estate of Mazzoni v. CommissionerCourt of Appeals for the Third Circuit · 1971
- Anthony Agnellino and Florence Agnellino v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
52 more not listed; retrieve them via the Exa API.