Legal Opinion
Condor Merritt v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 21, 1962No. 18776PublishedCited by 257 opinions
1Opinion of the Court
JONES, Circuit Judge.
The petitioner, Condor Merritt, brings before this Court for review the findings and decision of the Tax Court, adverse to him, by which income tax deficiencies and fraud penalties were determined. The years involved are 1943 through 1949. The petitioner lives and for more than fifty years has lived at Altamonte Springs, Florida, a small town in the Orlando area. The taxpayer worked for a number of years in citrus groves. He built and sold a few houses. He operated a beer garden, and in con nection with this enterprise he bootlegged a little hard liquor. He acquired over…
2Cases cited11 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Nell La Compte Reaves, as of the Will of Jesse Ullman Reaves, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Ellis Campbell, Jr., District Director of Internal Revenue v. M. F. Guetersloh, Emma Guetersloh, Chris D. Guetersloh, and Viola GueterslohCourt of Appeals for the Fifth Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by257 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Parks v. CommissionerUnited States Tax Court · 1990
- Recklitis v. CommissionerUnited States Tax Court · 1988
252 more not listed; retrieve them via the Exa API.