Legal Opinion
Commissioner of Internal Revenue v. Mnookin's Estate
Court of Appeals for the Eighth Circuit
Decided August 23, 1950No. 14102PublishedCited by 70 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This proceeding for review of a decision of the Tax Court of the United States involves the income and victory tax liability of a decedent, Samuel Mnookin, for the taxable period January 1, 1943, to December 1, 1943. Because of the Current Tax Payment Act of 1943, 26 U.S.C.A.Int. Rev. Acts, page 385 et seq., the computation of decedent’s tax liability involves income for the years 1942 and 1943. The Commissioner determined a deficiency in the amount of $54,974.38. ■ In a proceeding before the Tax Court the respondent, executrix of the estate of Samuel Mnookin, not only…
2Cases cited13 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Greene Motor Co. v. CommissionerUnited States Tax Court · 1945
- Henderson's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Edwards v. ThomasSupreme Court of Missouri · 1877
8 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Fruehauf Trailer Co. v. CommissionerUnited States Tax Court · 1964
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
65 more not listed; retrieve them via the Exa API.