Legal Opinion
Harvey Veino v. John L. Fahs, Individually, and as Former Collector of Internal Revenue for the District of Florida
Court of Appeals for the Fifth Circuit
Decided June 30, 1958No. 16719_1PublishedCited by 24 opinions
1Opinion of the Court
CAMERON, Circuit Judge.
The question presented by this appeal is whether the District Court, sitting without jury, was clearly erroneous in holding that the appellant, Harvey Veino, failed to sustain the burden resting on him of proving that the determination of income tax deficiencies for the years 1943 through 1950 was incorrect, and in holding that the 50% fraud penalties were correctly imposed. The Commissioner of Internal Revenue had assessed income tax deficiencies, 25% delinquency penalties, 50% civil fraud penalties, and interest for said years in the aggregate amount of $126,319.94.…
2Cases cited16 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. TaylorSupreme Court of the United States · 1935
- Ex Parte Sibbald v. United StatesSupreme Court of the United States · 1838
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Kenneth Poy Lee and Chow Joy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
19 more not listed; retrieve them via the Exa API.