WALLIS v. C. I. R.

No. 7463.

357 F.2d 313 (1966)

Marvin E. WALLIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

March 11, 1966.


Attorney(s) appearing for the Case

Julie M. Reardon, Denver, Colo., for petitioner.

Gilbert E. Andrews, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, I. Henry Kutz and Donald W. Williamson, Jr., Washington, D. C., on the brief), for respondent.

Before LEWIS and HILL, Circuit Judges, and STANLEY, District Judge.


DAVID T. LEWIS, Circuit Judge.

This is a petition for review of a decision of the Tax Court sustaining the Commissioner's determination of income tax deficiencies and penalties for the taxable years 1953 and 1954. Venue for review having been stipulated by the parties, jurisdiction is conferred upon this court by section 7482 of the Internal Revenue Code of 1954. The decision of the Tax Court is premised entirely upon the presumptive correctness of the Commissioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases