Legal Opinion
A. R. Woodham and Rosalie Woodham v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 5, 1958No. 16573PublishedCited by 23 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This appeal involves the liability of the taxpayer, A. R. Woodham, hereafter called taxpayer, and his wife, Rosalie Woodham, for deficiencies in income taxes and statutory additions thereto (50 percent fraud penalties) as determined and asserted against them by the commissioner in the total amounts of $40,121.09 and $20,060.55, and redetermined by the Tax Court 1 in the decreased total amounts of $18,153.60 and $9,076.-82, respectively, for the five successive taxable years 1946 through 1950.
Here, contending that instead of $77,-052.07, as found by the Tax Court, based…
2Cases cited4 opinions
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Wiseley v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Marvin D. Eagle, Jr. And Geraldine Eagle v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
3Cited by23 opinions
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Nell La Compte Reaves, as of the Will of Jesse Ullman Reaves, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Mazzoni v. CommissionerUnited States Tax Court · 1970
- Parsons v. CommissionerUnited States Tax Court · 1964
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