Legal Opinion
Leon Stoller and Audrey Stoller v. United States
Court of Appeals for the Fifth Circuit
Decided June 23, 1971No. 30737PublishedCited by 42 opinions
1Opinion of the Court
CLARK, Circuit Judge:
The specificity required of a taxpayer in presenting his claim or defense to the Commissioner in his application for refund is the subject of this tax appeal. Because taxpayers have not met the procedural requirements of Int.Rev.Code of 1954, § 7422(a) and Treas.Reg. § 301.-6402-2(b) (1) (1955), we hold they may not challenge the Commissioner’s deficiency determination.
The Commissioner assessed an income tax deficiency against the taxpayers, Leon and Audrey Stoller, for 1964 and 1965, which included a tax on 9,500 dollars of unreported income, a fraud penalty, and…
2Cases cited6 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Carmack v. ScofieldCourt of Appeals for the Fifth Circuit · 1953
- Lewis N. Cotlow v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Hosking v. CommissionerUnited States Tax Court · 1974
- The Charter Company v. United StatesCourt of Appeals for the Eleventh Circuit · 1992
- United States v. RyanCourt of Appeals for the Eleventh Circuit · 1995
- Billy H. Sanders v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
37 more not listed; retrieve them via the Exa API.