Legal Opinion
C. M. Mickler and Ethel G. Mickler v. John L. Fahs, Former Collector of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 22, 1957No. 16223_1PublishedCited by 37 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellants, C. M. Mickler and Ethel G. Mickler, have sued a former Collector of Internal Revenue to recover income tax deficiencies, fraud penalties and interest. The years involved are 1938 through 1947. During these years and for a good while before, Mickler had been operating a retail furniture store in Jacksonville, Florida. The deficiencies were determined by the net worth and expenditures method and based upon unreported income. The Revenue Agent made net worth computations from 1925 through the years involved. The appellants made payment in accordance with the…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Lillian Kilpatrick v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Lillian KilpatrickCourt of Appeals for the Fifth Circuit · 1955
- United States v. LairCourt of Appeals for the Eighth Circuit · 1912
- Twin Ports Oil Co. v. Pure Oil Co.District Court, D. Minnesota · 1939
- United States v. Standard Ultramarine & Color Co.District Court, S.D. New York · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. John L. MorrowCourt of Appeals for the Fifth Circuit · 1976
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Lott v. United StatesSupreme Court of the United States · 1961
- United States v. WashingtonCourt of Appeals for the Third Circuit · 1965
- W. Kelly Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1961
32 more not listed; retrieve them via the Exa API.