Legal Opinion
B. B. Carter v. Ellis Campbell, Jr., District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 6, 1960No. 18302_1PublishedCited by 22 opinions
1Opinion of the Court
CAMERON, Circuit Judge.
This appeal involves the fifty per cent civil fraud penalty in the amount of $11,-924.60 added to the taxpayer’s (appellant here, plaintiff below) federal income tax for the year 1946 and paid by him. The district court, after hearing the evidence, entered its judgment dismissing the complaint. The questions presented upon the appeal are: (1) whether this Court has jurisdiction of the appeal in view of the taxpayer’s failure, according to the contention of appellee, to file notice of appeal from the judgment by the district court (the facts related to this question will…
2Cases cited13 opinions
- Dickinson v. Petroleum Conversion Corp.Supreme Court of the United States · 1950
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Kanatser v. Chrysler Corp.Court of Appeals for the Tenth Circuit · 1953
- Pauline Des Isles, Formerly Known as Pauline M. Dinsmore v. Harry Evans and I. Evans, D/B/A Sea Gull Pool & Cabana ClubCourt of Appeals for the Fifth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Walter J. Cobb, on Behalf of Themselves and All Others Similarly Situated v. Jerry LewisCourt of Appeals for the Fifth Circuit · 1974
- Lone Star Motor Import, Inc. v. Citroen Cars CorporationCourt of Appeals for the Fifth Circuit · 1961
- Costas Hadjipateras, Nicholas Hadjipateras and Dimitri Dracos v. Pacifica, S. A., and George TsakalotosCourt of Appeals for the Fifth Circuit · 1961
- James P. Pasquale v. Robert H. Finch, Secretary of Health, Education and WelfareCourt of Appeals for the First Circuit · 1969
- Carl H. Alley v. Dodge HotelCourt of Appeals for the D.C. Circuit · 1974
17 more not listed; retrieve them via the Exa API.