Carmack Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
1Opinion of the Court
McCORD, Circuit Judge.
This appeal involves an alleged deficiency in Federal income tax for the year 1945, plus a five per cent negligence penalty for failure to report the entire amount of taxable income received.
The principal question confronting us for determination is whether the Tax Court properly found that taxpayer and his wife understated their gross income by $33,320.53 in 1945, or whether such finding is clearly erroneous.
The material facts, briefly stated, reveal that the taxpayer and his wife are residents of San Antonio, Texas, and that they filed a joint income tax return for the…
Also in this document: Per curiam.
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Gleckman v. United StatesCourt of Appeals for the Eighth Circuit · 1935
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Hoefle v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
43 more not listed; retrieve them via the Exa API.