Legal Opinion
Joseph N. Romm v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 16, 1958No. 7622PublishedCited by 6 opinions
1Opinion of the Court
SOBELOFF, Chief Judge.
For the second time the parties to this case are before us on petition to review a decision of the Tax Court. The sole question raised in the present proceeding is the scope of our mandate in the first.
Litigation between the taxpayer, Joseph N. Romm, and the Commissioner of Internal Revenue began after a deficiency assessment was made for the years 1942 through 1946. The Tax Court sustained the assessed deficiencies and fraud penalties. In our review a number of issues were presented, and as to all but two the Tax Court was affirmed. Romm v. Commissioner of Internal…
2Cases cited8 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Stein v. CommissionerUnited States Tax Court · 1956
- Stern Bros. & Co. v. CommissionerUnited States Tax Court · 1951
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Joseph N. Romm and Helen K. Romm, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Upshaw v. CommissionerCourt of Appeals for the Seventh Circuit · 1969
- Pollei v. CommissionerUnited States Tax Court · 1990
- Estate of Hutchen Upshaw, Deceased, Ardenia Upshaw, Administratrix, and Ardenia Upshaw, Individually v. Commissioner of Internal Revenue, Estate of Hutchen Upshaw, Deceased, Ardenia Upshaw, Administratrix,petitioner-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- A. Glendon Johnson, Administrator C.T.A. Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Pollei v. CommissionerUnited States Tax Court · 1990
1 more not listed; retrieve them via the Exa API.