Legal Opinion
George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 10, 1963No. 41, Docket 28189PublishedCited by 68 opinions
1Opinion of the Court
*850FRIENDLY, Circuit Judge.
George P. Weddle and his wife, Bertha, petition for review of a decision of the Tax Court assessing a deficiency of $9,-865.69 in income tax for 1955, during which they resided in East Norwalk, Connecticut. Since the husband is concerned with this litigation only as a result of filing a joint income tax return, we shall use the terms petitioner or taxpayer as referring solely to Bertha Weddle.
Mrs. Weddle’s former husband, Arthur Terris, owned at his death in 1945 all 250 shares of the outstanding stock of Terris Brothers, Inc., a New York corporation formed in 1933 for…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Trent v. CommissionerUnited States Tax Court · 1960
- Weddle v. CommissionerUnited States Tax Court · 1962
3Cited by68 opinions
- United States v. GeneresSupreme Court of the United States · 1972
- The State of New York v. The Nuclear Regulatory CommissionCourt of Appeals for the Second Circuit · 1977
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970
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