Legal Opinion
Harold S. Divine and Rita K. Divine v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 20, 1974No. 130, Docket 73-1732PublishedCited by 44 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
I
This appeal is taken from two decisions of the Tax Court, 59 T.C. 152 (1972), which held petitioners (appellants herein) liable for deficiencies in their personal income taxes of $9,416.35 and $20,944.40 for the calendar years 1961 and 1962, respectively. Inasmuch as appellants resided in the State of New York when they filed their petitions with the Tax Court seeking rede-termination of tax liability, venue on this appeal is properly laid in this circuit, 26 U.S.C. § 7482(b)(1)(A); and we have jurisdiction under 26 U.S.C. § 7482(a).
The outcome of this case depends on…
2Cases cited29 opinions
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Olga Zdanok v. The Glidden Company, Durkee Famous Foods Division, Frank T. Alexander v. The Glidden Company, Durkee Famous Foods DivisionCourt of Appeals for the Second Circuit · 1964
- Commissioner v. LoBueSupreme Court of the United States · 1956
24 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Winters v. LavineCourt of Appeals for the Second Circuit · 1978
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Fed. Sec. L. Rep. P 99,484 John F. Maher v. Zapata Corporation v. William Maldonado, Objector-AppellantCourt of Appeals for the Fifth Circuit · 1983
- Luben Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1983
39 more not listed; retrieve them via the Exa API.