Legal Opinion
Stanley G. Curtis, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant
Court of Appeals for the Fifth Circuit
Decided August 13, 1980No. 79-1220PublishedCited by 25 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
Stanley G. Curtis brings this appeal from a decision of the Tax Court, P-H Memo T.C., 1178,265 (1978), and the Commissioner of Internal Revenue (Commissioner) cross-appeals. At issue are the correctness and adequacy of various findings of fact made by the Tax Court in its ruling on the case.
I
This case originated in 1969 when the Commissioner selected Curtis’ tax returns for the years 1960-1968 for audit. After some investigation, the Commissioner determined that Curtis’ returns for this period understated his income. Because Curtis, who worked as a “courthouse lawyer”…
2Cases cited10 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. FornessCourt of Appeals for the Second Circuit · 1942
- United States v. MerzSupreme Court of the United States · 1964
- Golf City, Inc., Cross v. Wilson Sporting Goods Co., Inc., CrossCourt of Appeals for the Fifth Circuit · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- David R. Ruiz, United States of America, Intervenor-Appellee v. W. J. Estelle, Jr.Court of Appeals for the Fifth Circuit · 1982
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Prairie Band of Potawatomi Indians v. PierceCourt of Appeals for the Tenth Circuit · 2001
- Westwego Citizens for Better Government v. City of Westwego, a Municipal Corporation Organized Pursuant to the Laws of the State of LouisianaCourt of Appeals for the Fifth Circuit · 1989
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
20 more not listed; retrieve them via the Exa API.