Reise v. Commissioner
United States Tax Court
During 1949 the petitioner paid his Wisconsin State income tax for 1948, deficiencies in his State income taxes for 1945 through 1947, interest on deficiencies in his State and Federal income taxes for 1945 through 1947, and legal fees incurred in connection with State and Federal investigations of his income tax liability to the respective entities for 1945 through 1947 which resulted in the determination of deficiencies in his State and Federal income taxes for those…
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During 1949 the petitioner paid his Wisconsin State income tax for 1948, deficiencies in his State income taxes for 1945 through 1947, interest on deficiencies in his State and Federal income taxes for 1945 through 1947, and legal fees incurred in connection with State and Federal investigations of his income tax liability to the respective entities for 1945 through 1947 which resulted in the determination of deficiencies in his State and Federal income taxes for those years. The State income tax for 1948 and the deficiencies in State and Federal income taxes for 1945 through 1947 were…
1Opinion of the Court
OPINION.
Withbt, Judge:
Tbe respondent determined a deficiency of $34,782.09 in tbe petitioner’s income tax for 1947 and an addition to tax for that year under section 293(a) of the Internal Revenue Code of 19391 of $3,639.45.
Tbe issues for determination are whether Wisconsin State income tax of tbe petitioner for 1948 and deficiencies in bis State income taxes for prior years paid in 1949, interest on Federal and State income tax deficiencies for prior years also paid during 1949, together with legal fees paid by him in 1949 for services rendered in connection with Federal and State…
2Cases cited8 opinions
- Commissioner of Internal Revenue v. Frank Polk and Marie PolkCourt of Appeals for the Tenth Circuit · 1960
- Polk v. CommissionerUnited States Tax Court · 1958
- Commissioner of Internal Revenue v. James J. Standing and Marie S. StandingCourt of Appeals for the Fourth Circuit · 1958
- Standing v. CommissionerUnited States Tax Court · 1957
- Bratt v. SmithOregon Supreme Court · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- James L. Redlark Cheryl L. Redlark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Redlark v. Comm'rUnited States Tax Court · 1996
- Bayou Verret Land Co. v. CommissionerUnited States Tax Court · 1969
- McNutt-Boyce Co. v. CommissionerUnited States Tax Court · 1962
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