Legal Opinion
Ray C. Blackburn v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 23, 1982No. 80-1504PublishedCited by 13 opinions
1Per curiam
Ray C. Blackburn, petitioner, appeals in pro per from an adverse judgment of the United States Tax Court. In dispute is petitioner’s tax liability for four years, 1967-70.
He did not file a return for 1967 or 1970, or at least the IRS did not receive returns for those years. His returns for 1968 and 1969 were filed four and one-half and three and one-half years late. Petitioner blames these troubles on the poor financial health of the Security Sewage Equipment Company, his own personal poor health, and several floods at his office beginning in 1968.
The IRS determined that he owed the…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Charles J. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Mays v. Tennessee Valley AuthorityDistrict Court, E.D. Tennessee · 2010
- Jones-Hailey v. Corporation of the Tennessee Valley AuthorityDistrict Court, E.D. Tennessee · 1987
- Coeur D'Alene Lakeshore Owners & Taxpayers, Inc. v. Kootenai CountyIdaho Supreme Court · 1983
- Donald A. Statland and Iris R. Statland v. United StatesCourt of Appeals for the Seventh Circuit · 1999
8 more not listed; retrieve them via the Exa API.