Legal Opinion
Davis Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided August 9, 1950No. 4060PublishedCited by 130 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This is a petition to review a judgment of the Tax Court sustaining the action of the Commissioner of Internal Revenue in assessing income tax deficiencies and 50 per centum fraud penalties for the-years 1941 to 1944 inclusive. The petitioners, who filed joint income tax returns, have conceded the correctness of deficiencies and paid the same. The sole question for decision here is whether, considering-the record as a whole, there is substantial evidence to sustain the fraud penalty which-was assessed for each taxable year. Title-26 U.S.C.A. § 293(b) provides that if…
2Cases cited11 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by130 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Parks v. CommissionerUnited States Tax Court · 1990
125 more not listed; retrieve them via the Exa API.