Legal Opinion
C.M. And Lola Coleman v. United States
Court of Appeals for the Sixth Circuit
Decided April 11, 1983No. 82-5036PublishedCited by 19 opinions
1Opinion of the Court
KRUPANSKY, Circuit Judge.
This is an appeal by C.M. and Lola Coleman (Colemans) as taxpayers from a decision entered in the Eastern District of Kentucky which held that the Colemans had failed to meet their burden of proving that they were entitled to a refund of approximately $20,000 in additional assessments made against their 1963 and 1964 income taxes. This appeal joins the issue of assigning the burden for establishing the amount of tax due when, for the most part, neither the government nor the party in interest, in this case the Colemans, possess the source records for the years at…
2Cases cited7 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis BrodnanCourt of Appeals for the Seventh Circuit · 1990
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993
- Dallin v. United StatesUnited States Court of Federal Claims · 2004
14 more not listed; retrieve them via the Exa API.