Legal Opinion
Lorenza Short and Mamie O. Short v. James G. Murphy, Special Agent, Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided March 5, 1975No. 73-2097PublishedCited by 29 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
The appellant taxpayers were under investigation for income tax evasion at the time they filed this action. The special IRS agent had invited counsel for the taxpayers to a formal conference and disclosed that the IRS had information indicating that taxpayers had attempted willfully to evade and defeat payment of their income taxes for the taxable years 1967 through 1970. The agent further had revealed at the conference that the IRS had reconstructed the taxpayers’ income by means of the net worth and expenditures method and that the understatements of income disclosed…
2Cases cited8 opinions
- Roe v. WadeSupreme Court of the United States · 1973
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. W. T. Grant Co.Supreme Court of the United States · 1953
- DeFunis v. OdegaardSupreme Court of the United States · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- First Federal Savings & Loan Ass'n v. BakerCourt of Appeals for the Fourth Circuit · 1988
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Kennecott Copper Corporation, Nevada Mines Division, McGill Nevada v. Douglas M. Costle, Administrator, Environmental Protection AgencyCourt of Appeals for the Ninth Circuit · 1978
- Carol MACZKO, Plaintiff-Appellant, v. Terrence JOYCE, Officer in Charge, United States Postal Service, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1987
- In Re First Federal Savings And Loan Association Of DurhamCourt of Appeals for the First Circuit · 1988
24 more not listed; retrieve them via the Exa API.