John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1960-11-01

Cited by 111 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

BARNES, Circuit Judge. Petitioners brought this action in the Tax Court under § 272 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272 , to redetermine a deficiency assessed by the Commissioner with respect to petitioner’s income tax for 1953. Petitioners are husband and wife, Irma P. Harvey b…

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