Legal Opinion
Maria Spanos v. United States
Court of Appeals for the Fourth Circuit
Decided September 23, 1963No. 8963_1PublishedCited by 22 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
By an action in the District Court, Mrs. Spanos sought the recovery of all, or some, of the tax, interest, and penalties assessed to her, but arising out of the income of her deceased husband and his fraudulent failure to file a timely return. She contends, in the first instance, that the tardy filing of a joint return with her husband was an ineffective election and without legal consequence. In the second instance, she contends that fraud penalties, assessed because of her husband’s fraudulent failure to file a timely return, should not have been assessed to her…
2Cases cited9 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Cirillo v. CommissionerCourt of Appeals for the Third Circuit · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Rodney v. Comm'rUnited States Tax Court · 1969
- Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
17 more not listed; retrieve them via the Exa API.