Legal Opinion
Roslyn Sharwell v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 24, 1969No. 19265_1PublishedCited by 45 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is another case in the manner of Scudder v. Commissioner of Internal Revenue, 405 F.2d 222 (6th Cir.), cert. denied, 396 U.S. 886, 90 S.Ct. 176, 24 L.Ed.2d 161, and Huelsman v. Commissioner of Internal Revenue, 416 F.2d 477 (6th Cir.), in which a wife seeks to be relieved of tax liability for money embezzled or fraudulently obtained by her husband which he failed to report on the couple’s joint income tax return.
This appeal is from a decision of the Tax Court holding petitioner Mrs. Roslyn Sharwell liable for $393,061.37 in income tax deficiencies for the years…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- James v. United StatesSupreme Court of the United States · 1961
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
40 more not listed; retrieve them via the Exa API.