Legal Opinion
Lucian T. Zell, II v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 24, 1985No. 84-1935PublishedCited by 82 opinions
1Opinion of the Court
McKAY, Circuit Judge.
This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.
This is an appeal from a decision of the United States Tax Court upholding, for the most part, the Internal Revenue Service’s determinations of deficiency and additions to tax for petitioner’s tax years 1976, 1977, 1978, and 1979. Petitioner challenges both the deficiency assessment and the imposition of the civil fraud penalty…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spies v. United StatesSupreme Court of the United States · 1943
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
23 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Gregory T. Granado v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- John K. Johnsen Frances Johnsen, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1991
77 more not listed; retrieve them via the Exa API.