Legal Opinion
Leslie E. Knighten v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 17, 1983No. 82-4342PublishedCited by 76 opinions
1Per curiam
The petitioner, Leslie E. Knighten, appeals from the Tax Court’s grant of summary judgment in favor of the respondent Commissioner. For the reasons set forth below, we affirm and assess double costs against Knighten.
For each of the years 1975-79, Knighten filed a Form 1040 that was signed but otherwise blank. The Commissioner assessed deficiencies for those years, based on Knighten’s income and average deductions for a taxpayer with that income. Knighten elected to contest the deficiency notice in the Tax Court.
The Tax Court found that Knight-en had failed to file tax returns for the years in…
2Cases cited6 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Robert Ellingson, Jr. v. Burlington Northern, Inc., Dba Burlington Northern Railway, and Western Pacific Railroad Company, a CorporationCourt of Appeals for the Ninth Circuit · 1981
- United States v. Morris Reid Smith, Jr.Court of Appeals for the Fifth Circuit · 1980
- Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Abrams v. CommissionerUnited States Tax Court · 1984
- Murphy v. StateSupreme Court of Delaware · 1993
- Robert L. Wright v. John Will Holbrook, Individually and in His Official Capacity as Mayor of the City of Morehead, KentuckyCourt of Appeals for the Sixth Circuit · 1986
- Whitehead v. Food Max of Mississippi, Inc.Court of Appeals for the Fifth Circuit · 1998
71 more not listed; retrieve them via the Exa API.