William B. Breland v. United States of America, United States of America v. William B. Breland
Court of Appeals for the Fifth Circuit
1Opinion of the Court
GEWIN, Circuit Judge.
This case involves cross-appeals from a judgment holding the taxpayer liable for income tax and penalties resulting from a failure to file income tax returns. In the cross-appeal the Government complains of the holding that no fraud was proven for the years 1952, 1953 and 1954, and a denial of fraud penalties for failure to file returns and declarations of estimated tax. The taxpayer challenges the lower court’s findings as to taxable income for the years 1952, 1953, 1954 and 1955, and the assessment of a fraud penalty for failure to file a return for the year 1955.
On…
Also in this document: Per curiam.
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hawk v. OlsonSupreme Court of the United States · 1945
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Stephenson v. CommissionerUnited States Tax Court · 1982
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Pauline Apolskis v. Concord Life Insurance CompanyCourt of Appeals for the Seventh Circuit · 1971
27 more not listed; retrieve them via the Exa API.