Legal Opinion
Joseph F. Kisting v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 23, 1962No. 16825_1PublishedCited by 15 opinions
1Opinion of the Court
GRAVEN, Senior District Judge.
The petitioner, Joseph F. Kisting, has brought up for review a decision of the Tax Court of the United States which sustained the action of the Commissioner in assessing additional income taxes and penalties against the petitioner for the taxable years of 1951 and 1953. Many of the facts were stipulated. In addition, the petitioner testified before the Tax Court and also presented testimony of other witnesses.
During the years of 1951 and 1953 the petitioner was the purchasing agent for the Dubuque Packing Company at Dubuque, Iowa. The Tax Court found that during…
2Cases cited14 opinions
- Builders Steel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Lillian Kilpatrick v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Lillian KilpatrickCourt of Appeals for the Fifth Circuit · 1955
- Masters v. CommissionerCourt of Appeals for the Third Circuit · 1957
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Dolan v. CommissionerUnited States Tax Court · 1965
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
10 more not listed; retrieve them via the Exa API.