Legal Opinion
George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 23, 1986No. 86-1050PublishedCited by 15 opinions
1Opinion of the Court
HARRISON L. WINTER, Chief Judge:
George Gordon Liddy appeals from the judgment of the Tax Court ruling him liable for income taxes on his conceded receipt of $45,630 in 1972 as director of an intelligence operation, the purpose of which was to acquire information on the capabilities and intentions of the prospective Democratic opponents to then President Richard M. Nixon. The Tax Court also ruled that Mrs. Liddy was an “innocent spouse” under the provisions of 26 U.S.C. § 6013(e) and therefore was not jointly liable with her husband even though the two of them had filed a joint return, and…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Melvin Williams Mary Williams v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1993
- HAN v. COMMISSIONERUnited States Tax Court · 2002
- Boddie-Noell Enterprises, Inc. v. United StatesUnited States Court of Federal Claims · 1996
- Ishijima v. CommissionerUnited States Tax Court · 1994
- Baer v. United States (In re Baer)United States Bankruptcy Court, W.D. Pennsylvania · 1998
10 more not listed; retrieve them via the Exa API.