Legal Opinion
Marvin D. Eagle, Jr. And Geraldine Eagle v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 2, 1957No. 16079_1PublishedCited by 36 opinions
1Opinion of the Court
JONES, Circuit Judge.
Marvin and Geraldine Eagle, husband and wife, petition for a review of a decision of the Tax Court 1 sustaining the Commissioner’s findings that, for the years 1944 through 1948, petitioners had failed to report substantial income, derived principally from the sale of cattle. The aggregate income tax deficiency assessed amounted to $50,546.73, in addition to total civil fraud penalties of $19,- 479.53 assessed under 26 U.S.C.A. § 293 (b), Code 1939, upon the determination that the deficiencies were due to fraud with intent to evade tax for each of the years in question. 2…
2Cases cited10 opinions
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Tomlinson v. LefkowitzCourt of Appeals for the Fifth Circuit · 1964
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Clayton M. Korecky, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Kenneth Poy Lee and Chow Joy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1972
31 more not listed; retrieve them via the Exa API.