Legal Opinion
Kenney v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 9, 1940No. 9154, 9155PublishedCited by 36 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
These two cases are brought to this court by petitions for review of decisions of the United States Board of Tax Appeals. The petition of Courtney A. Kenney involves deficiencies in income taxes for the years 1928, 1929, 1930, and 1931, together with a fifty per cent fraud penalty for each of said years.
The petition of Mrs. Kenney involves a deficiency for the year 1931. Except for the fact that no fraud penalty was imposed, her case presents the same issues for the year 1931. as her husband’s. In pursuance of a stipulation, this court has entered an order consolidating…
2Cases cited9 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Gleckman v. United StatesCourt of Appeals for the Eighth Circuit · 1935
- Helvering v. KehoeSupreme Court of the United States · 1940
- United States v. WexlerCourt of Appeals for the Second Circuit · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
31 more not listed; retrieve them via the Exa API.