Legal Opinion
W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided April 9, 1970No. 22901_1PublishedCited by 13 opinions
1Opinion of the Court
JAMESON, District Judge.
This is an appeal from a decision of the Tax Court 1 affirming the Commissioner’s determination of a deficiency in income tax due from appellants, W. Astor Kirk and Vivian M. Kirk, 2 for the tax year 1964 in the amount of $557.33. Appellants resided in Washington, D. C. during the tax year 1964 and in Austin, Texas, when their petition was filed. They have stipulated that the decision of the Tax Court may be reviewed by this court. 3
The facts are stipulated. W. Astor Kirk was employed during the tax year 1964 by the General Board of Christian Social Concerns of the…
2Cases cited9 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Charles E. Moritz v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Estate of Klein v. CommissionerUnited States Tax Court · 1975
- Taxation With Representation of Washington v. Donald T. Regan, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1982
- David James Templeton and Rachel Templeton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- Dressler v. CommissionerUnited States Tax Court · 1971
8 more not listed; retrieve them via the Exa API.