Legal Opinion

Decker v. Korth

Court of Appeals for the Tenth Circuit

Decided February 8, 1955No. Nos. 4754-4758PublishedCited by 39 opinions

1Opinion of the Court

HUXMAN, Circuit Judge.

The appeals in these five eases involve the assessment of excise tax deficiencies and fraud penalties for the years 1942, 1943 and 1944 against appellants whc were engaged in jewelry businesses. The cases were consolidated for trial in the court below and are presented here on a consolidated record. The issues and questions in the last four cases are identical and they will be considered together. Case Number 4754 presents a different question and it will be separately considered.

Cases Numbers 4755, 4756, 4757 and 4758.

The general statements in these four cases with…

2Cases cited17 opinions

  1. Lewis v. ReynoldsSupreme Court of the United States · 1932
  2. Indianapolis & St. Louis Railroad v. HorstSupreme Court of the United States · 1876
  3. Reinecke v. SpaldingSupreme Court of the United States · 1930
  4. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
  5. Mitchell v. Potomac InsuranceSupreme Court of the United States · 1901

12 more not listed; retrieve them via the Exa API.

3Cited by39 opinions

  1. Davis & Cox, a Partnership, Plaintiff-Appellee/cross-Appellant v. Summa Corporation, Defendant-Appellant/cross-Appellee. Chester C. Davis, Plaintiff-Appellee/cross-Appellant v. Summa Corporation, Defendant-Appellant/cross-Appellee. Summa Corporation, Defendant-Counterclaimant/appellant v. Davis & Cox, a Partnership, Chester C. Davis, Maxwell E. Cox, Howard M. Jaffe and Martin Cook, Plaintiffs-Counterdefendants/appellees. Summa Corporation, Hughes Aircraft Corporation, Defendants- Counterclaimants/appellants v. Chester C. Davis, Davis & Cox, Maxwell E. Cox, Howard M. Jaffe and D. Martin Cook, Counterdefendants/appelleesCourt of Appeals for the Ninth Circuit · 1985
  2. Bell v. City of PhiladelphiaCourt of Appeals for the Third Circuit · 2008
  3. Commonwealth v. Fall River Motor Sales, Inc.Massachusetts Supreme Judicial Court · 1991
  4. Cox v. Summa Corp.Court of Appeals for the Ninth Circuit · 1985
  5. Bennie Imogene Dunn v. Trans World Airlines, Inc.Court of Appeals for the Ninth Circuit · 1979

34 more not listed; retrieve them via the Exa API.

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