Legal Opinion
Lillian Kilpatrick v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Lillian Kilpatrick
Court of Appeals for the Fifth Circuit
Decided November 9, 1955No. 15501PublishedCited by 57 opinions
1Opinion of the Court
BORAH, Circuit Judge.
These petitions for review involve the income tax liability of taxpayer, Lillian Kilpatrick, for the years 1942 and 1943. The Tax Court found deficiencies in income taxes for the years in question of $34,491.76 and $21,130.98, respectively, plus a fifty percent fraud penalty for each of those years.
The findings of fact and conclusions of the Tax Court are reported in 22 T.C. 446. To the extent that they need here be stated, they are summarized as follows: The taxpayer was an experienced business woman. In the year 1914 she began operating a ladies’ ready-to-wear and dress…
2Cases cited5 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- A. B. Dick Co. v. MarrCourt of Appeals for the Second Circuit · 1952
- Kilpatrick v. CommissionerUnited States Tax Court · 1954
- Pfotzer v. Aqua System, Inc.Court of Appeals for the Second Circuit · 1947
- A. B. Dick Co. v. MarrDistrict Court, S.D. New York · 1950
3Cited by57 opinions
- United States v. John L. MorrowCourt of Appeals for the Fifth Circuit · 1976
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
- Durovic v. CommissionerUnited States Tax Court · 1970
- 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
- Nell La Compte Reaves, as of the Will of Jesse Ullman Reaves, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
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