Legal Opinion
Sidney A. Erickson v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 9, 1991No. 90-9008PublishedCited by 31 opinions
1Opinion of the Court
STEPHEN H. ANDERSON, Circuit Judge.
Sidney A. Erickson appeals from a decision of the United States Tax Court sustaining an income tax deficiency for the taxable year 1983 in the amount of $135,-379 plus additions to tax under 26 U.S.C. §§ 6651(a)(1), 6653(a)(1) and 6654, totalling $23,412.- R. at Tab 19; see Erickson v. Commissioner, 58 T.C.M. 352 (CCH) (Memo. 1989-552 filed Oct. 10, 1989). We affirm.
On May 9, 1983, Erickson flew a Cessna 404 containing approximately 2,420 pounds of marijuana over the Gulf of Mexico and into the United States. Documents and other items on the plane indicated…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. JanisSupreme Court of the United States · 1976
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
30 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
- Rader v. CommissionerUnited States Tax Court · 2014
- Melvin Williams Mary Williams v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1993
- Senter v. Comm'rUnited States Tax Court · 1995
- Laue v. Comm'rUnited States Tax Court · 2012
26 more not listed; retrieve them via the Exa API.