Legal Opinion

Commissioner v. Acker

Supreme Court of the United States

Decided November 16, 1959No. 13Published

1Opinion of the Court 1

361 U.S. 87 (1959)

COMMISSIONER OF INTERNAL REVENUE

v.

ACKER.

No. 13.

Supreme Court of United States.

Argued October 19, 1959.

Decided November 16, 1959.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT.

Ralph S. Spritzer argued the cause for petitioner. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice and Robert N. Anderson.

Fred N. Acker, respondent, argued the cause and filed a brief pro se.

2Opinion of the Court · WhittakerJustice Whittaker

This case presents the question whether, under the Internal Revenue Code of 1939, the failure of a taxpayer to file a declaration of estimated income tax,…

3Cases cited28 opinions

  1. Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
  2. Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
  3. Commissioner v. AckerSupreme Court of the United States · 1959
  4. Koshland v. HelveringSupreme Court of the United States · 1936
  5. Boston Sand and Gravel Co. v. United StatesSupreme Court of the United States · 1928

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