Legal Opinion
Thomas A. Moore, Sr. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 3, 1984No. 83-4256PublishedCited by 46 opinions
1Opinion of the Court
TATE, Circuit Judge:
The plaintiff Moore, a taxpayer, appeals from the decision of the United States Tax Court holding that the Commissioner of Internal Revenue properly assessed deficiencies in income tax and additions to tax against Moore. Since we find Moore’s contentions to be non-meritorious and frivolous, we affirm the decision of the Tax Court and award double costs under Fed.R. App.P. 38 to the Commissioner.
I
The taxpayer, a self-employed physician, failed to file acceptable tax returns for 1977, 1978 and 1979. Although Moore did file a return in 1976 reporting an income tax of $7,869,…
2Cases cited10 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- 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
- Leslie E. Knighten v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Roat v. CommissionerCourt of Appeals for the Ninth Circuit · 1988
- Dusha v. CommissionerUnited States Tax Court · 1984
- In Re Douglas W. Bergstrom, Debtor. Douglas W. Bergstrom v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- United States v. Carl L. PoschwattaCourt of Appeals for the Ninth Circuit · 1987
41 more not listed; retrieve them via the Exa API.