Legal Opinion
Conforte v. Commissioner of Internal Revenue
Supreme Court of the United States
Decided January 12, 1983No. A-584PublishedCited by 22 opinions
1Opinion of the Court
Justice Rehnquist, Circuit Justice.
This controversy began when the Internal Revenue Service (IRS) issued tax deficiencies and penalties against applicant and his wife for the years 1973 through 1976. The Confortes filed tax returns for the years in question stating a “net income,” but without disclosing their gross income and deductions; they claimed these details would be incriminating. Based on projections of income and expenses, the IRS determined that the Confortes had a greater tax liability than their “net income” revealed.
The Confortes petitioned to the Tax Court for a…
2Cases cited13 opinions
- Molinaro v. New JerseySupreme Court of the United States · 1970
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- Smith v. United StatesSupreme Court of the United States · 1876
- John L. Broadway v. City of Montgomery, AlabamaCourt of Appeals for the Fifth Circuit · 1976
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- William L. Mondy v. Secretary of the ArmyCourt of Appeals for the D.C. Circuit · 1988
- In Re Ben Jean Prevot and Arielle Dominique Prevot, the Minor Children. Jean-Claude Prevot v. Debra Moseman PrevotCourt of Appeals for the Sixth Circuit · 1995
- United States v. Real Property Located at Incline Village, Brian J. Degen and Karyn Degen, Claimants-AppellantsCourt of Appeals for the Ninth Circuit · 1995
- United States v. Forty-Five Thousand Nine Hundred Forty Dollars ($45,940) in United States Currency (Terry C. McKay Claimant)Court of Appeals for the Second Circuit · 1984
- Susie Schuster, A/K/A Susie Schuster Translateur v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
17 more not listed; retrieve them via the Exa API.