Legal Opinion
Howard Davis v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 13, 1956No. 11606_1PublishedCited by 62 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
Petitioner-taxpayer seeks review of a decision of the Tax Court of the United States, 14 T.C.M. 294, which determined that there were deficiencies in his income tax for the years 1942 through 1945, inclusive, and found that at least part of the deficiency in each year was due to fraud with intent to evade tax. In determining that the taxpayer had understated his taxable income for the years in question, the Commissioner utilized the net worth method.
Taxpayer complains that the Commissioner was not warranted in resorting to the net worth method of proving taxable income…
2Cases cited7 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- John F. Kurnick and Celia Kurnick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Wiseley v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Edward S. Canton v. United StatesCourt of Appeals for the Eighth Circuit · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Stratton v. CommissionerUnited States Tax Court · 1970
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Robert C. Hoffman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
- United States v. William J. ScottCourt of Appeals for the Seventh Circuit · 1982
57 more not listed; retrieve them via the Exa API.