Legal Opinion
Howard H. And Betty J. Watson v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 27, 1982No. 82-4002PublishedCited by 33 opinions
1Per curiam
The Commissioner of Internal Revenue assessed deficiencies in the 1977 and 1978 income taxes of Howard and Betty Watson. They filed an action in the United States Tax Court seeking a redetermination of the Commissioner’s finding. The court subsequently dismissed the Watsons’ case under Rule 123(b) of its Rules of Practice and Procedure for failing to comply with a discovery order. We affirm that action.
The deficiencies assessed by the Commissioner resulted primarily from his disallowance of deductions taken by the Watsons related to one H. H. B. J. Watson Constitutional Pure Equity Trust.…
2Cases cited6 opinions
- United States v. WhiteSupreme Court of the United States · 1944
- Bellis v. United StatesSupreme Court of the United States · 1974
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- United States v. HankinsCourt of Appeals for the Fifth Circuit · 1978
- Robert M. Crandall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Coulter v. CommissionerUnited States Tax Court · 1984
- George J. Fox and Ruth A. Fox v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- Paul Bigby v. United States Immigration and Naturalization ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Gerald D. Ward and Joan Ward (Deceased) v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
28 more not listed; retrieve them via the Exa API.