Legal Opinion
United States v. Clemones
Court of Appeals for the Fifth Circuit
Decided August 9, 1978No. Nos. 76-3866, 76-3870PublishedCited by 20 opinions
1Opinion of the Court
JAMES LAWRENCE KING, District Judge.
Taxpayers appeal the decision of the district court in which deficiencies were as*1211sessed against them, after a full trial,1 as follows:(i) against the Loftin and Woodard Corporation for fiscal years 1963, 1964 and 1966;(ii) against K. C. and Marie Loftin, as joint taxpayers, for calendar years 1962, 1963 and 1964; and(iii) against E. A. and Virginia Woodard, as joint taxpayers, for calendar years 1963 and 1964.2
In addition, the district court found Loftin liable for fraud as to tax years 1963 and 1964.
At the same time, we are confronted with a cross-appeal…
2Cases cited55 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
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3Cited by20 opinions
- United States v. Angelo Pepe and Thomas Miglionico, United States of America v. Albert Joseph Facchiano, Francis Santo, Paul SantoCourt of Appeals for the Eleventh Circuit · 1984
- United States v. Marisa Lemm, United States of America v. Phyllis Ellen Stonys, United States of America v. Val Bolton MagheeCourt of Appeals for the Eighth Circuit · 1982
- United States v. Paul Boyd, United States of America v. Danilo Zabala Artez A/K/A Chico Artez, United States of America v. George ClarkCourt of Appeals for the Eighth Circuit · 1980
- United States v. A. Lanoy Alston, D.M.D., P.C. Ronald D. Walker Desert Valley Dental, Ltd. Richard B. Meyer Aaron L. ("Lanoy") AlstonCourt of Appeals for the Ninth Circuit · 1992
- United States v. Harold F. Mayo, Jr. And Mark A. McGarghanCourt of Appeals for the Second Circuit · 1983
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