Legal Opinion
Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 2, 1960No. 13883_1PublishedCited by 69 opinions
1Opinion of the Court
McALLISTER, Chief Judge.
This is an appeal from the decision of the Tax Court, in which the principal issue is as to the admissibility of evidence and the burden of proof. Appellants also raise the question of their right to certain deductions, as well as the defense of the statute of limitations. Appellants, husband and wife, will hereafter, for convenience, be referred to as petitioners, or as petitioner.
Petitioner Paul Weir was president and principal stockholder of a number of corporations during the years 1945 through 1949. During these years, numerous checks on the corporations were…
2Cases cited12 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Poncet Davis v. United StatesCourt of Appeals for the Sixth Circuit · 1955
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
7 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Mysse v. CommissionerUnited States Tax Court · 1972
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Truesdell v. Comm'rUnited States Tax Court · 1987
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
64 more not listed; retrieve them via the Exa API.