Legal Opinion
Melvin Davis and Maria T. Davis v. United States Government and Irs Director, Austin, Texas
Court of Appeals for the Fifth Circuit
Decided August 17, 1984No. 84-2190PublishedCited by 48 opinions
1Opinion of the Court
PER CURIAM-, „„„„ , In April 1983, taxpayers Melvin and Maria Davis filed a Form 1040 (individual income tax return) for their 1982 taxable year. Taxpayers claimed four exemptions and itemized deductions of $6,946. They reported no income, however, from “wages, salaries, [or] tips,” nor any other “gross income,” even though the four Forms W-2 from their employers in 1982 that were attached to the return indicated they had received in excess of $60,000 in wages or other compensation for that year.
Instead, taxpayers claimed a business loss of $3,551. They calculated this loss by reducing the…
2Cases cited6 opinions
- Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Alton M. Parker, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Louis J. Capozzoli, Jr. And Laura B. Capozzoli v. W. J. Tracey, Jr.Court of Appeals for the Fifth Circuit · 1981
- Port of Palm Beach Dist. v. GoethalsCourt of Appeals for the Fifth Circuit · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Michael W. Lovell and Phyllis D. Lovell v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- Callahan v. Comm'rUnited States Tax Court · 2008
- Lloyd R. Olson v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Richard Haase v. Countrywide Home Loans, InCourt of Appeals for the Fifth Circuit · 2014
- Grant W. Sullivan v. United StatesCourt of Appeals for the First Circuit · 1986
43 more not listed; retrieve them via the Exa API.