Legal Opinion
Neil Sullivan and Grace Sullivan v. Commissioner of Internal Revenue, James Ross and Ann Ross v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 13, 1957No. 11841, 11842PublishedCited by 14 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
7 Petitioners seek a review 1 of that part of decisions entered by the Tax Court of the United States which determined deficiencies in their income taxes for the years 1948, 1949, and 1950, and imposed penalties therefor. The only contested issue in the cases is whether or not petitioners may deduct for income tax purPoses unlawful payments of wages and rent ip connection with the unlawful operation in Illinois of a book-making establishment by petitioners Neil Sullivan and James Ross,
This legal issue was presented, argued and decided by this court in Com…
2Cases cited2 opinions
- Commissioner of Internal Revenue v. Charles v. Doyle and Clara DoyleCourt of Appeals for the Seventh Circuit · 1956
- The Stacey Manufacturing Company v. Commissioner of Internal Revenue, Richmond Hosiery Mills v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
3Cited by14 opinions
- Commissioner v. SullivanSupreme Court of the United States · 1958
- Golsen v. CommissionerUnited States Tax Court · 1970
- United Draperies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Dixie MacHine Welding & Metal Works, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Sam Mesi v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
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