Legal Opinion
United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding Academy
Court of Appeals for the Sixth Circuit
Decided July 31, 1990No. 89-1706PublishedCited by 96 opinions
1Opinion of the Court
RALPH B. GUY, Jr., Circuit Judge.
Defendants, William Walton and the Belle Isle Riding Academy, Inc. (BIRA or the Academy), appeal a district court judgment holding them jointly and severally liable for payment of federal income taxes and fraud penalties assessed by the Internal Revenue Service (IRS). The defendants allege three general grounds for reversal of the court’s order: (1) that the tax deficiencies calculated by the IRS for both defendants were arbitrary and excessive; (2) that neither defendant committed civil fraud in failing to pay the assessed taxes; and (3) that there is no…
2Cases cited34 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. JanisSupreme Court of the United States · 1976
29 more not listed; retrieve them via the Exa API.
3Cited by96 opinions
- United States v. Anthony Roderick PhillipCourt of Appeals for the Sixth Circuit · 1991
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Theophile Carty v. John Ashcroft, Attorney GeneralCourt of Appeals for the Ninth Circuit · 2005
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
91 more not listed; retrieve them via the Exa API.