Legal Opinion
John R. Carkhuff Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 7, 1970No. 19788PublishedCited by 34 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is an appeal by the taxpayers from a decision of the Tax Court upholding the Commissioner’s disallowance of certain deductions and the assessment of deficiencies for the years 1962-64. The memorandum opinion of the Tax Court is T.C. Memo 1969-66.
The facts are not in dispute but the tax conclusions to be drawn from them are contested earnestly. The taxpayers, John R. and Rosemary W. Carkhuff, are husband and wife, residing in Akron, Ohio. They filed joint tax returns for the tax years in question. In the latter part of 1956 taxpayers purchased residential property on…
2Cases cited14 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Robinson v. CommissionerUnited States Tax Court · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Coors v. CommissionerUnited States Tax Court · 1973
- Johnson v. CommissionerUnited States Tax Court · 1973
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Estate of Madsen v. Commissioner of Internal RevenueWashington Supreme Court · 1982
- Kurzet v. CommissionerCourt of Appeals for the Tenth Circuit · 2000
29 more not listed; retrieve them via the Exa API.