Legal Opinion
William H. And Avilda L. Edwards v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 7, 1982No. CA 81-7353, CA 81-7354PublishedCited by 258 opinions
1Per curiam
William and Avilda Edwards appeal from the Tax Court’s dismissal of their petition for a redetermination of deficiencies asserted against them by the Commissioner. We affirm in all respects.
FACTS
Appellants are the former owners of an auto repair business in Arizona. Neither of them reported any income from this business for the years 1971-1976. In each of these years, Mr. Edwards filed “protest type” returns in which he claimed the fifth amendment on most relevant line entries. Mrs. Edwards filed no returns from 1971-1975. In 1976, she filed a return in which she reported a small amount of…
2Cases cited16 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- United States v. JohnsonCourt of Appeals for the Fifth Circuit · 1978
- United States v. Oscar H. KleeCourt of Appeals for the Ninth Circuit · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by258 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Adams v. JohnsonCourt of Appeals for the Ninth Circuit · 2004
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Abrams v. CommissionerUnited States Tax Court · 1984
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
253 more not listed; retrieve them via the Exa API.