Legal Opinion
Haltom v. Comm'r
United States Tax Court
Decided September 6, 2005No. 17595-03UnpublishedCited by 17 opinions
1Opinion of the Court
LINDA K. HALTOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Haltom v. Comm'r
No. 17595-03
United States Tax Court
T.C. Memo 2005-209; 2005 Tax Ct. Memo LEXIS 209; 90 T.C.M. (CCH) 258;
September 6, 2005, Filed
Donald R. Williams, for petitioner.
Audrey M. Morris, for respondent.
Holmes, Mark V.
MARK V. HOLMES
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: Jerry Haltom embezzled over $ 765,000 between 1989 and 1994. He was caught, convicted, and imprisoned for both mail fraud and evading the tax owed on the embezzled income. Before he was caught, his wife Linda worked at home…
2Cases cited12 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- United States v. RyersonSupreme Court of the United States · 1941
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Jonson v. Comm'rUnited States Tax Court · 2002
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Billings v. Comm'rUnited States Tax Court · 2006
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- DeMattos v. Comm'rUnited States Tax Court · 2010
- Nihiser v. Comm'rUnited States Tax Court · 2008
- Wilson v. Comm'rUnited States Tax Court · 2017
12 more not listed; retrieve them via the Exa API.