Legal Opinion
Reimer's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 17, 1950No. 10995PublishedCited by 23 opinions
1Per curiam
The Tax Court of the United States upheld the determination by the Commissioner of Internal Revenue of a deficiency in the income tax of Charles Louis Reimer for the years 1941, 1942, 1943 and 1944, with the addition of a fifty percent fraud penalty, amounting to $47,266.75 for the taxable years, assessed pursuant to the provisions of section 293(b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b). The wife of Reimer, as executrix of his estate, has petitioned this court for review. The petitioner, by stipulation, admits that her husband, with intent to evade payment of his correct, income…
2Cases cited4 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Cohen v. CommissionerUnited States Tax Court · 1947
- Kirk v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950
- Reimer v. CommissionerUnited States Tax Court · 1949
3Cited by23 opinions
- Stein v. CommissionerUnited States Tax Court · 1956
- Porter v. Household Finance Corp. of ColumbusDistrict Court, S.D. Ohio · 1974
- W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. DomanCourt of Appeals for the Third Circuit · 1958
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