Legal Opinion
James A. Pittman v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 21, 1996No. 96-1162PublishedCited by 61 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
James A. Pittman appeals from a decision of the United States Tax Court finding him liable for taxes on 1986 and 1987 income he diverted from his business, Bee Bus Lines, Inc. (“BBL”), and other items of unreported income. Pittman was president and co-owner of BBL. The Tax Court also determined that Pittman was hable for additions to tax for fraud, 26 U.S.C. § 6653(b), and substantial understatement of tax, 26 U.S.C. § 6661. 1 In addition to challenging these determinations, Pittman contends that the Tax Court erred by according the presumption of correctness to the…
2Cases cited37 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Jackson v. CommissionerUnited States Tax Court · 1979
32 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Cole v. CommissionerCourt of Appeals for the Seventh Circuit · 2011
- Leon S. Malachinski v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Frank KASPER, Plaintiff-Appellee, v. SAINT MARY OF NAZARETH HOSPITAL, Defendant-AppellantCourt of Appeals for the Seventh Circuit · 1998
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
56 more not listed; retrieve them via the Exa API.