Legal Opinion
Estate of Lisle v. Commissioner
Court of Appeals for the Fifth Circuit
Decided July 30, 2003No. 01-60639, 01-60640, 01-60641 and 01-60642PublishedCited by 19 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
Taxpayers appeal the judgment of the United States Tax Court which found that they fraudulently failed to declare and pay tax on approximately $1,280,000 of income. 1 The court determined that Robert W. Lisle, along with Claude M. Ballard and Burton W. Kanter, earned the unreported income through an elaborate scheme involving the sale of influence by Lisle and Ballard at Prudential Life Insurance Co. of America, whereby Lisle and Ballard would direct business to those persons who agreed to pay a commission on the business to Kanter. Through numerous…
2Cases cited20 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Lucas v. EarlSupreme Court of the United States · 1930
- Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
- United States v. Jon-T Chemicals, Inc., and Lewis M. Overton, Jr., Receiver for Jon-T Chemicals, Inc.Court of Appeals for the Fifth Circuit · 1985
- Terry Cousin v. Trans Union CorporationCourt of Appeals for the Fifth Circuit · 2001
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Bridas S.A.P.I.C. v. Government of TurkmenistanCourt of Appeals for the Fifth Circuit · 2003
- United States v. RodriguezCourt of Appeals for the Fifth Circuit · 2010
- Ballard v. CommissionerSupreme Court of the United States · 2005
- Kanter v. CommissionerCourt of Appeals for the Seventh Circuit · 2009
- Ace American Insurance v. Huntsman Corp.District Court, S.D. Texas · 2008
14 more not listed; retrieve them via the Exa API.