Legal Opinion
O. D. Cain v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 12, 1972No. 71-3073PublishedCited by 16 opinions
1Per curiam
Between 1950 and 1956 taxpayers-appellants constituted the Board of Commissioners of Roads and Revenues for Gwinnett County, Georgia. On November 21, 1955, they awarded a contract . for construction of a county-wide water system to Buchanan Pipe Line Company at a public letting in the Gwinnett County courthouse. The Commissioner of Internal Revenue believed that in the calendar year 1956 taxpayers received $53,024.36 in “kickbacks” from Buchanan, which was not reported in their income tax returns for that year. On June 25, 1962, taxpayers were indicted for filing false and fraudulent tax…
2Cases cited4 opinions
- Lawrence J. Holt v. Robert Sarver, Commissioner of CorrectionsCourt of Appeals for the Eighth Circuit · 1971
- Don D. Robey v. Sun Record Company, Inc.Court of Appeals for the Fifth Circuit · 1957
- Western Transmission Corp. v. Colorado Mainline, Inc.Court of Appeals for the Tenth Circuit · 1967
- In the Matter of Multiponics, Incorporated, Debtor. Harry Isbell v. Troyce Guice and John L. C. Laslie, Co-TrusteesCourt of Appeals for the Fifth Circuit · 1972
3Cited by16 opinions
- Delores Alston Smith, Etc. v. Ithaca Corporation and Texas City Tankers CorporationCourt of Appeals for the Fifth Circuit · 1980
- Goodwin v. CommissionerUnited States Tax Court · 1979
- Lucille E. Kistner F/k/a/ Lucille E. Weasel v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- De Laval Turbine, Inc. v. West India Industries, Inc.Court of Appeals for the Third Circuit · 1974
- Mrs. Anita Doyle Goodman v. Highlands Insurance CompanyCourt of Appeals for the Fifth Circuit · 1979
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