Legal Opinion
Peter and Grace Licavoli v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 6, 1963No. 15073PublishedCited by 12 opinions
1Per curiam
The taxpayers, Peter and Grace Licavoli, sought redetermination in the Tax Court of deficiency income tax assessments for the years 1947 through 1951. Action No. 58055 involved income taxes of Grace Licavoli for 1947. Action No. 58056 involved income taxes of Peter Licavoli for the same year. Action No. 58057 involved the joint income tax liability of both taxpayers for the years 1948 through 1951. The Commissioner in his answers relied upon the net worth method of showing income and alleged fraud on the part of the taxpayers, which, if established by the proof, would have avoided the three…
2Cases cited10 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- Commissioner of Internal Revenue v. Peter LicavoliCourt of Appeals for the Sixth Circuit · 1958
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Potter's Photographic Applications Co. v. Ealing CorporationDistrict Court, E.D. New York · 1968
- Patrick James Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
- Estate of Smith v. CommissionerCourt of Appeals for the Third Circuit · 1981
7 more not listed; retrieve them via the Exa API.