Legal Opinion
Commissioner v. Smith
Court of Appeals for the Fifth Circuit
Decided December 6, 1960No. 18243PublishedCited by 35 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This petition for review of a decision of the Tax Court attacks the sufficiency of the evidence to warrant the findings of fact and conclusions of law imposing income tax deficiencies and penalties for the years 1943 and 1944.
Principally involved here is the question whether the Tax Court’s finding that overceiling payments totalling $185,-782.88 and $90,000, respectively, were paid to the individual taxpayer Griffin was based upon substantial evidence, first, that the payments were received by Griffin and, if so, second, that such payments became the income of Griffin…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Mysse v. CommissionerUnited States Tax Court · 1972
- Guilio J. Conti and Edith Conti v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Lewis v. CommissionerCourt of Appeals for the First Circuit · 1994
- Estate of DeNiro v. CommissionerCourt of Appeals for the Sixth Circuit · 1984
30 more not listed; retrieve them via the Exa API.