Legal Opinion
Peter J. And Penny v. Marcello v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 29, 1967No. 23154PublishedCited by 26 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The taxpayers seek review of decisions by the Tax Court holding them liable for deficiencies in income tax for the year 1959 and negligence penalties for the years 1958 and 1959. We affirm.
I. 1958.
Peter J. and Penny V. Marcello, husband and wife, filed a joint federal income tax return for the taxable year 1958. George S. and Minnie L. Valentine, parents of Penny, also filed a joint return for the taxable year of 1958. The Valentine return included a $1,040.51 loss resulting from operations in 1958 of two New Orleans, Louisiana, bar and lounge businesses, known as the…
2Cases cited7 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- 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
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- 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
- Estate of Mazzoni v. CommissionerCourt of Appeals for the Third Circuit · 1971
- Vincent Marcello, Sadie Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Clifford F. Mack and Helen L. Mack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- James S. Abrams and Marguerite Abrams v. United StatesCourt of Appeals for the Second Circuit · 1971
21 more not listed; retrieve them via the Exa API.