Translate
Text Highlighter

Bookmark

PDF

Share

Report a problem
AMICUS AI
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Valentine Brookes (argued), Paul E. Anderson
  • Richard A. Wilson, of Kent, Brookes Anderson, San Francisco,
  • , for
  • Benjamin Parker (argued), Johnnie M. Walters,
  • , Lee A. Jackson, William A. Friedlander, David English Carmack,
  • ,
  • of Justice, Washington, D.C., for
Judges
  • Gilbert H. Jertberg
  • Montgomery Oliver Koelsch
  • John Francis Kilkenny
Are you a practicing lawyer?
Enhance your digital presence and reach by creating a Casemine profile.
Upload pleading to use the new AI search
Click here to upload
Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Valentine Brookes (argued), Paul E. Anderson
  • Richard A. Wilson, of Kent, Brookes Anderson, San Francisco,
  • , for
  • Benjamin Parker (argued), Johnnie M. Walters,
  • , Lee A. Jackson, William A. Friedlander, David English Carmack,
  • ,
  • of Justice, Washington, D.C., for
Judges
  • Gilbert H. Jertberg
  • Montgomery Oliver Koelsch
  • John Francis Kilkenny
See more information ...
Smart Summary

Harold S. SMITH and Lois M. Smith, Raymond A. Smith and Olga Smith, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

PER CURIAM:

The matter is before the court on Taxpayers' petition to review decisions of the Tax Court of the United States, determining deficiencies in income tax against petitioners for the calendar year 1957. The Tax Court's Findings of Fact and Opinion appear in 50 T.C. 273 (1968).

We conclude that the Findings are supported by the evidence, that the rationale of the Tax Court appearing in the opinion is correct, and that the decision is in accordance with the law.

Affirmed.

Use AI to get other relevant cases.
Try AI Pro free for 7 days Upgrade to AI Pro

Comments

SMITH v. COMMISSIONER OF INTERNAL REVENUE
(Nov 24, 1969)