Legal Opinion
Ralph Freedson v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 10, 1978No. 77-1944PublishedCited by 154 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
Taxpayers, Ralph Freedson, his wife and First Trust Company of Houston, Inc., appeal the Tax Court’s dismissal of their petition relative to their protest of the Internal Revenue Service’s (IRS) assessments of deficiencies and additional taxes for 1968. Taxpayers had alleged numerous errors in the IRS’s adjustments, among which were disputed items pertaining to unreported income reflected in bank deposits, unreported legal fees, allowances for repair expenses and the amount of petitioners’ net operating loss carryover. When taxpayers were unprepared to present their…
2Cases cited2 opinions
- Linda Roberta POND, Plaintiff-Appellant, v. BRANIFF AIRWAYS, INCORPORATED, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1972
- Katz v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
3Cited by154 opinions
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Brooks v. CommissionerUnited States Tax Court · 1984
- Gordon v. CommissionerUnited States Tax Court · 1980
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Morrison v. CommissionerUnited States Tax Court · 1983
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