Legal Opinion
Tully v. Foster v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 29, 1973No. 73-1155PublishedCited by 20 opinions
1Per curiam
The Tax Court determined that the appellants are liable for income tax deficiencies together with fraud penalties as prescribed by Section 6653(b) of the Internal Revenue Code of 1954. Tully V. Foster filed individual income tax returns for the years 1955 through 1958 and he and his wife Mary Foster filed joint returns for the years 1959 through 1962. On August 29, 1972 Judge Tan-nenwald of the Tax Court filed a Memorandum Opinion covering all eight years in issue. 31 T.C.M. 913.
There were many conflicts in the evidence, both between that of the táxpayers and the government and among the…
2Cases cited8 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- United States v. MasseiSupreme Court of the United States · 1958
- John F. Kurnick and Celia Kurnick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Donald John Rechtzigel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Guilio J. Conti and Edith Conti v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Phillips v. Comm'rUnited States Tax Court · 1984
- Barrasso v. CommissionerUnited States Tax Court · 1978
- Carr v. CommissionerUnited States Tax Court · 1978
15 more not listed; retrieve them via the Exa API.