Estate of Mason v. Commissioner

6th Cir.

Court: United States Court of Appeals for the Sixth Circuit

Citations: 566 F.2d 2, 41 A.F.T.R.2d (RIA) 348, 1977 U.S. App. LEXIS 5636

Decision Date: 12/14/1977

Docket Number: No. 76-1667

Jurisdiction: U.S.

Bluebook Citation: Estate of Mason v. Commissioner, 566 F.2d 2, 41 A.F.T.R.2d (RIA) 348, 1977 U.S. App. LEXIS 5636 (6th Cir. 1977)

More Cases: 6th Cir. decisions from 1977

Citation analytics

How this case sits in the citation network, derived from CiteLaw's graph of published opinions.

★Landmark AuthorityTop 1% most-cited · cited by 430 decisions

430

Citing decisions

Authorities cited

Courts citing

Citations by decade

127

1970s1980s1990s2000s2010s2020s

Courts citing this case

Tax Ct.291

T.C.134

D.N.H.2

10th Cir.1

2d Cir.1

Am. Samoa1

Most recently cited by10

2026Jabir Algarawi & Amira Hachim Tax Ct.
2025Yosef Sehati A.K.A. Joseph Sehati and Lilly Kohanim-Sehati Tax Ct.
2025Yosef Sehati a.k.a. Joseph Sehati and Lilly Kohanim-Sehati, Petitioners T.C.
2024Robert W. Smiley, Jr., an Incompetent Person, Margaret T. Smiley, Guardian Tax Ct.
2024Mohamad Nasser Aboui & Mahyar Mizani Tax Ct.
2024Robert W. Smiley, Jr., An Incompetent Person, Margaret T. Smiley, Guardian, Petitioners T.C.
2024Mohamad Nasser Aboui & Mahyar Mizani, Petitioners T.C.
2023Lawrence James Saccato, Petitioner T.C.
2023Abdul Khaliq Mustafa Muhammad, Petitioner T.C.
2023Karim Gobran & Ashley Smith-Gobran, Petitioners T.C.

Cites 1 case

Estate of Mason v. Commissioner

Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.

Opinion

ESTATE of Mary MASON, Deceased, Herbert L. Harris, Administrator, and Robert Mason, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Attorneys

Henry A. Bornstein, Bornstein & Wish-now, Southfield, Mich., for petitioners-appellants.
Scott P. Crampton, Gilbert Andrews, Asst. Attys. Gen., Tax Div., U. S. Dept, of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

majority

ORDER

Before EDWARDS and ENGEL, Circuit Judges, and THORNTON, Senior District Judge.

On receipt and consideration of an appeal from a Tax Court decision determining an income tax deficiency for 1966 and 1967 totaling $51,616.65, plus a negligence penalty of $2,580.83.

The judgment of the Tax Court is affirmed for the reasons set forth in the opinion of the Tax Court reported at 64 T.C. 651.

Honorable Thomas P. Thornton, Senior United States District Judge for the Eastern District of Michigan, Southern Division, sitting by designation.