Legal Opinion
W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 10, 1956No. 15512_1PublishedCited by 46 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This appeal from unreported decisions and orders of the Tax Court involves deficiencies in income taxes and fraud penalties1 determined by the commissioner to be- due for the fiscal years ended February 28, 1942 to February 28, 1950, on account of income tax liabilities of W. Frank Lee, who died March 15, 1950. It also involves a penalty for the delinquent filing of taxpayer’s return for the fiscal year 1947.
Because the deficiencies were not timely assessed and, but for proof of= :fraud all of such deficiencies except that for the last year in controversy would have…
2Cases cited16 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States v. CalderonSupreme Court of the United States · 1954
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- 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
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
41 more not listed; retrieve them via the Exa API.