Legal Opinion
Graham v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 14, 2005No. 04-60839UnpublishedCited by 1 opinion
1Opinion of the Court
PER CURIAM: *
Michael and Rosalind Graham (“Michael,” “Rosalind,” collectively “Grahams”) appeal the Tax Court judgment against them for violating, inter alia, 26 U.S.C. (I.R.C.) §§ 6661(a) 1 and § 6653(b). 2 In each of the relevant tax years, the Grahams failed to file a tax return. After investigation by the criminal investigation division of the Internal Revenue Service (“IRS”), in 1989 the Grahams filed a tax return for tax year 1984 reporting total gross income of $18,000. This return failed to report $41,000 of income from the sale of stock, which the Grahams contested. Additionally, the…
2Cases cited8 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Mid-South Towing Company v. Har-Win, Inc. v. Okc Corporation Liquidating TrustCourt of Appeals for the Fifth Circuit · 1984
- Foster v. TownsleyCourt of Appeals for the Fifth Circuit · 2001
- Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Shami v. CommissionerCourt of Appeals for the Fifth Circuit · 2014