Legal Opinion
Oswill M. Cummings, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 30, 1969No. 26653_1PublishedCited by 23 opinions
1Opinion of the Court
RIVES, Circuit Judge:
Oswill M. Cummings, Jr., sole proprietor of an intrastate trucking enterprise (Tuscaloosa Motor Express) operating under an Alabama Public Service Commission franchise, appeals 1 from an adverse Tax Court decision establishing his federal income tax deficiencies and penalties at approximately $33,000.00 for the taxable years 1944 to 1955. Oswill M. Cummings, Jr., T. C. Memo. 1968-52. See 10 J. Mertens, Law of Fed. Income Taxation § 55.19, p. 4 (Jan. 1969 Supp.). We reverse and remand.
From 1945 through 1958, Cummings personally 2 conducted a freight hauling business,…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
16 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- Ellis Banking Corporation v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1982
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
18 more not listed; retrieve them via the Exa API.