Legal Opinion
Earl Kite v. Commissioner of Internal Revenue, Mary B. Kite v. Commissioner or Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 4, 1955No. 14936PublishedCited by 16 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
These petitions for review of the decisions 1 of the Tax Court, sustaining the respondent’s determination of deficiencies, involve income taxes for each of the years ending September 30, 1943, 1944, 1945, and 1946, and additions to the tax for fraud. 2
Here the petitioners briefly summarizing the ultimate findings 3 and conclusions of the Tax Court, and presenting four questions 4 for our decision, urge upon us that they must be answered in the affirmative.
The respondent, reducing the questions to two, 5 insists that the findings are fully sustained by the record and…
2Cases cited6 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Smith v. United StatesSupreme Court of the United States · 1954
- United States v. CalderonSupreme Court of the United States · 1954
- United States v. CasertaCourt of Appeals for the Third Circuit · 1952
- Friedberg v. United StatesSupreme Court of the United States · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- 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
- John Gatling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
- Murl Clark v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- M. S. Millikin, and M. S. Millikin and Dorothy P. Millikin v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
11 more not listed; retrieve them via the Exa API.