Legal Opinion
Herbert C. Camien and Melita B. Howard, Formerly Melita B. Camien v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 16, 1970No. 19454_1PublishedCited by 12 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
Appellants seek review of two decisions by the United States Tax Court filed on June 11, 1968. 1 In Tax Court Docket Number 1746-65 the court found that appellant Herbert C. Camien had failed to file a federal income tax return for the year 1951, and assessed a tax deficiency and penalty in the amount of $509.21. In Tax Court Docket Number 1747-65 the court found that Herbert C. Camien and Melita B. Camien (now Melita B. Howard), as husband and wife, had fraudulently understated their income in joint returns filed for the years 1952, 1953, 1954 and 1955, and assessed…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- Considine v. United StatesUnited States Court of Claims · 1981
- Ross J. Dimauro v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- Frank B. Matteson and Maxine Z. Matteson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Cooley v. Comm'rUnited States Tax Court · 2004
7 more not listed; retrieve them via the Exa API.