Legal Opinion
Boyett Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 21, 1953No. 13948PublishedCited by 128 opinions
1Opinion of the Court
STRUM, Circuit Judge.
This matter is before us on three consolidated petitions filed by James L. Boyett and his wife, Velora Boyett, to review decisions of the Tax Court which sustained, with modifications, deficiencies in petitioners’ income taxes assessed by the Commissioner, with fraud penalties, for the years 1942 through 1947.
Two fundamental questions are presented: (1) Whether or'not the evidence before the Tax Court supports the Commissioner’s determination that, based upon receipts and disbursements, the taxpayers failed to report their true income for the years in question; and (2)…
2Cases cited13 opinions
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by128 opinions
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Harper v. CommissionerUnited States Tax Court · 1970
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
123 more not listed; retrieve them via the Exa API.