Legal Opinion
Albert White and Vivian B. White v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided November 21, 1985No. 85-5231PublishedCited by 29 opinions
1Per curiam
By notice of deficiency, the Commissioner of Internal Revenue notified taxpayers Albert and Vivian B. White that there were deficiencies in their income taxes for 1980 and 1981 in the amounts of $1,776.80 and $5,272.73 respectively, and in addition, penalties for those years in the amounts of $88.84 and $263.64. The deficiencies were due to the disallowance by the Commissioner of unsubstantiated deductions plus a failure of the taxpayers to include certain interest income and to pay self-employment taxes. The taxpayers timely petitioned the United States Tax Court for a redetermination of the…
2Cases cited10 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Swift & Co. v. United StatesSupreme Court of the United States · 1928
- Browning v. NavarroCourt of Appeals for the Fifth Circuit · 1984
- Nashville, Chattanooga & St. Louis Railway Co. v. United StatesSupreme Court of the United States · 1885
- Norman B. Tapper and Eileen Tapper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Natural Resources Defense Council v. PenaCourt of Appeals for the D.C. Circuit · 1998
- Patricia Ann Clark, Johnnie Mae Reddish, on Behalf of Themselves and All Other Persons Similarly Situated v. The Housing Authority of the City of AlmaCourt of Appeals for the Eleventh Circuit · 1992
- Reynolds v. RobertsCourt of Appeals for the Eleventh Circuit · 2000
- Shores v. SklarCourt of Appeals for the Eleventh Circuit · 1989
24 more not listed; retrieve them via the Exa API.