Legal Opinion
Cecil R. Hopkins and Ruth O. Hopkins v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 29, 1959No. 13791PublishedCited by 8 opinions
1Per curiam
The petitioner, Cecil R. Hopkins, hereinafter referred to as the taxpayer, was engaged in wholesale and retail selling of automotive parts, accessories and service. For the years 1943 through 1948, he knowingly made false income tax returns as a result of withholding from his books of account the business done with a number of customers and the failure to include in the income tax returns the income derived from such business.
On November 14,1949, an internal revenue agent commenced checking the taxpayer’s books, which were made available to him by the taxpayer. The taxpayer discussed the…
2Cases cited14 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Greene Motor Co. v. CommissionerUnited States Tax Court · 1945
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- American Range Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- M.H. Bell and Bettie Lou Bell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Walter F. Tellier and Evelyn H. Tellier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- L. M. Tracy and Reba A. Tracy v. United StatesUnited States Court of Claims · 1960
- Leonhart v. CommissionerUnited States Tax Court · 1968
3 more not listed; retrieve them via the Exa API.