Legal Opinion
Harry Gordon and Geraldine Gordon, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant
Court of Appeals for the Ninth Circuit
Decided August 26, 1977No. 75-2567, 75-2960PublishedCited by 34 opinions
1Per curiam
The petitioners reside in Las Vegas, Nevada, and timely filed their 1967 federal income tax joint return with the district director of Internal Revenue at Reno, Nevada. In this opinion, we refer only to petitioner Harry Gordon because his wife Geraldine is involved only to the extent of the joint return.
The Commissioner of Internal Revenue determined a $177,472.60 deficiency plus a $88,736.70 civil fraud penalty as to petitioner’s 1967 income tax return. However, the tax court reduced the deficiency to $38,-577.60 and refused to approve a fraud penalty. Turning aside asserted Fourth and Fifth…
2Cases cited11 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Andresen v. MarylandSupreme Court of the United States · 1976
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Jackson v. CommissionerUnited States Tax Court · 1979
- Kluger v. CommissionerUnited States Tax Court · 1984
- Conforte v. CommissionerUnited States Tax Court · 1980
- Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Tirado v. CommissionerUnited States Tax Court · 1980
29 more not listed; retrieve them via the Exa API.