Legal Opinion
Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 22, 1966No. 22619_1PublishedCited by 36 opinions
1Opinion of the Court
GEWIN, Circuit Judge:
This case presents a petition to review a decision of the Tax Court of the United States (District of Mississippi) which found a deficiency in the amount of $25,-936.92 in taxpayer’s 1 2 reported income tax for the year 1957 and assessed in addition to the tax the sum of $12,963.46 for fraud pursuant to Section 6653(b) 3 of the Internal Revenue Code of 1954.
During 1957, taxpayer was engaged in the business of subdividing, constructing and selling residential houses in Greenville, Mississippi. In his return for that year he showed gross receipts of $136,360, with costs and…
2Cases cited6 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Commissioner of Internal Rev. v. Laguna Land & W. Co.Court of Appeals for the Ninth Circuit · 1941
- A. R. Woodham and Rosalie Woodham v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- S. B. Brinson and Leota L. Brinson v. Laurie W. Tomlinson, Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Joseph Solomon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Coastal States Marketing, Inc. And Valero Energy Corporation, Cross-Appellees v. Nelson Bunker Hunt, Cross-AppellantsCourt of Appeals for the Fifth Circuit · 1983
- Andrew Toussaint and Isela C. Toussaint v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Louis G. Sherman, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
31 more not listed; retrieve them via the Exa API.