Legal Opinion
Leonard Perkins v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 31, 1984No. 83-1716PublishedCited by 67 opinions
1Per curiam
This matter is before the Court upon petitioner’s appeal from the Tax Court’s judgment granting summary judgment for respondent, affirming the Commissioner’s deficiency determination and awarding damages pursuant to 26 U.S.C. § 6673. This case has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon examination of the briefs and record, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.
On his 1980 federal income tax return petitioner reported that he received $28,008 in wages from his…
2Cases cited5 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Georgia M. Beatty v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
3Cited by67 opinions
- Alpenglow Botanicals, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- United States v. ConcesCourt of Appeals for the Sixth Circuit · 2007
- Charles W. And Marlene D. Stelly v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- John M. Casper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- United States v. Walter A. Connor, Jr.Court of Appeals for the Third Circuit · 1990
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