Legal Opinion
Thomas Worcester v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided December 7, 1966No. 6715_1PublishedCited by 109 opinions
1Opinion of the Court
OPINION OF THE COURT.
ALDRICH, Chief Judge.
This is a series of consolidated petitions to review decisions of the Tax Court which determined deficiencies in the 1947 individual tax return of petitioner Thomas Worcester, and in the 1948-52 joint returns of Thomas Worcester and wife, and upheld the Commissioner’s impositions of fraud penalties and interest. A number of sources of income were involved, all of which relate essentially to the husband, and the asserted fraud was wholly his.
The facts are these. Thomas Worcester, Inc. (TWI) was incorporated in Mas sachusetts in 1946 to engage in the…
2Cases cited30 opinions
- Coppedge v. United StatesSupreme Court of the United States · 1962
- Welch v. HelveringSupreme Court of the United States · 1933
- Griffin v. IllinoisSupreme Court of the United States · 1956
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
25 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- North Carolina v. PearceSupreme Court of the United States · 1969
- Stone v. CommissionerUnited States Tax Court · 1971
- United States v. John Robert AndisCourt of Appeals for the Eighth Circuit · 2003
- Otsuki v. CommissionerUnited States Tax Court · 1969
- United States v. TeeterCourt of Appeals for the First Circuit · 2001
104 more not listed; retrieve them via the Exa API.