Legal Opinion
John Gatling v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 6, 1961No. 8146PublishedCited by 40 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
John Gatling, petitioner taxpayer, seeks review of a decision of the Tax Court determining deficiencies in his income taxes for the years 1946 through 1949, penalties for fraudulently understating his income for the years 1947, 1948 and 1949 and for failure to file a tax return for 1946. 1
In the absence of adequate books and records, the Commissioner of Internal Revenue used the “net worth” method of determining income during the taxable years, determined that taxpayer had no cash on hand at the beginning of the net worth period and that increases in his net worth…
2Cases cited21 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
16 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Nicholas v. CommissionerUnited States Tax Court · 1978
- Jay J. And Rose B. Armes v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Manuel Cebollero v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1992
- Harry and Amanda Schroeder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
35 more not listed; retrieve them via the Exa API.