Legal Opinion
Evelyn Barrett v. United States
Court of Appeals for the Fifth Circuit
Decided November 29, 1961No. 18945_1PublishedCited by 7 opinions
1Opinion of the Court
BELL, Circuit Judge.
Appellant was convicted on all four counts of an information charging her with willful failure to file an income tax return for the years 1954 through 1957 in violation of Section 7203 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7203. It is undisputed that she failed to file the returns.
Appellant and her husband were divorced in 1948 and under the terms of an agreement made a part of the divorce decree the husband agreed to pay appellant $750.00 per month for five years and $500.00 per month thereafter until the death or remarriage of appellazzt. No principal or…
2Cases cited10 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- United States v. Benjamin N. LitmanCourt of Appeals for the Third Circuit · 1957
- United States v. Joseph A. CirilloCourt of Appeals for the Third Circuit · 1958
- Clay W. Prewett, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kent v. CommissionerUnited States Tax Court · 1973
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Pueblo v. CalzadaSupreme Court of Puerto Rico · 1966
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Kent v. CommissionerUnited States Tax Court · 1973
2 more not listed; retrieve them via the Exa API.