Legal Opinion
Harry and Eugenia Gromacki v. Commissioner of Internal Revenue, (Two Cases). Harry Gromacki v. Commissioner of Internal Revenue, (Two Cases)
Court of Appeals for the Seventh Circuit
Decided May 18, 1966No. 15311-15314_1PublishedCited by 54 opinions
1Opinion of the Court
KILEY, Circuit Judge.
These four petitions for redetermination of income tax deficiencies and fraud penalties, for the years 1950 through 1957, were consolidated in the Tax Court, where after trial the Commissioner’s determinations of deficiencies were sustained, with slight modifications not here in question. 1 Petitioners have appealed. 2 We affirm.
Harry Gromacki, whom we shall refer to as taxpayer, during the years in question was engaged in the business of renting coin-operated pinball machines and jukeboxes in the Milwaukee area. The rental was fifty per cent of the receipts of the…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Spies v. United StatesSupreme Court of the United States · 1943
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
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3Cited by54 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Estate of Upshaw v. CommissionerCourt of Appeals for the Seventh Circuit · 1969
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Filippo Candela and Providenza Candela v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Kahr v. CommissionerUnited States Tax Court · 1967
49 more not listed; retrieve them via the Exa API.