Legal Opinion
Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 22, 1955No. 14152PublishedCited by 79 opinions
1Opinion of the Court
YANKWICH, District Judge.
Before us are the petitions of Dwight A. Ward and Hanna P. Ward to review decisions of the Tax Court entered on August 13, 1953, 20 T.C. 332 decreeing that there were deficiencies in the petitioners’ income taxes for the year 1946 in the respective amounts of $8051.46 and $2444.45. The determination of the Tax Court was made on petitions from a determination of the Commissioner of Internal Revenue finding deficiencies in the respective amounts of $11,221.46 and $1,965.95.
Petitioners are husband and wife, the wife’s case being here-merely because of her community…
2Cases cited55 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Lykes v. United StatesSupreme Court of the United States · 1952
50 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Brannen v. CommissionerUnited States Tax Court · 1982
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Goodwin v. CommissionerUnited States Tax Court · 1980
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
74 more not listed; retrieve them via the Exa API.