Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall

U.S. Court of Appeals, Fourth Circuit · Decided 1958-05-19

Cited by 169 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

HAYNSWORTH, Circuit Judge. We have for review a decision of the Tax Court 1 which held that the Commissioner had improperly assessed deficiencies of income tax to three construction workers. The claimed deficiencies arose upon the disallowance by the Commissioner of living…

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