Legal Opinion
Wynelle Parker v. United States
Court of Appeals for the Fifth Circuit
Decided December 8, 1975No. 75-3036PublishedCited by 6 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
Plaintiff taxpayers are husband and wife and residents of Texas, a community property state. They appeal from a judgment denying them a refund of one-half of the income tax fraud penalties assessed against them. We affirm.
Taxpayers filed joint income tax returns for the years in question, 1959, 1961 and 1962. Deficiencies and penalties for fraud were assessed against taxpayers jointly by the Commissioner of Internal Revenue, which were subsequently paid. In this suit the following stipulations of fact were made by the parties:
The taxpayer-husband was indicted on five…
2Cases cited8 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- United States v. MitchellSupreme Court of the United States · 1971
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- O. D. Cain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Cain v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Earl J. Lollis and Ruth Lollis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Lucille E. Kistner F/k/a/ Lucille E. Weasel v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- Leftwich v. LeftwichDistrict of Columbia Court of Appeals · 1982
- Wadlow v. WadlowNew Jersey Superior Court Appellate Division · 1985
- Jackson v. CommissionerUnited States Tax Court · 1994
1 more not listed; retrieve them via the Exa API.