Legal Opinion
Robert Azevedo, Irene Kershaw, and Paul Kershaw, J. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 29, 1957No. 15270PublishedCited by 7 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
The Commissioner of Internal Revenue determined that Robert Azevedo, Paul Kershaw, Jr., and Irene Kershaw were deficient in their income tax payments for 1946, in the aggregate amount of $118,071.22. These determinations were sustained by the Tax Court of the United States. 1
Asking us to review the decision of the tax court, petitioners contend that the findings of fact are not supported by the evidence. They also argue that the assessment of the asserted deficiency is barred by the applicable statute of limitations.
The 1946 income in question resulted from the sale, in…
2Cases cited6 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Ray Gasper v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Randall Foundation, Inc. v. Robert A. Riddell, Director of Internal Revenue, District of Los AngelesCourt of Appeals for the Ninth Circuit · 1957
- Landau v. CommissionerUnited States Tax Court · 1953
- Jacobs v. United StatesUnited States Court of Claims · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lundgren v. FreemanCourt of Appeals for the Ninth Circuit · 1962
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Travelers Insurance Company, a Corporation v. Peerless Insurance Company, a CorporationCourt of Appeals for the Ninth Circuit · 1961
2 more not listed; retrieve them via the Exa API.