Legal Opinion
Samuel H. Klassie v. United States
Court of Appeals for the Eighth Circuit
Decided April 17, 1961No. 16667_1PublishedCited by 21 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by taxpayer from final judgment dismissing two complaints for recovery of income tax deficiences, interest and penalties alleged to have been wrongfully assessed and collected. The two cases were consolidated for trial. The dismissal judgment was based upon answers by a jury to special interrogatories determining liability on the part of the taxpayer for the taxes paid and further determining that the deficiency in each of the years involved was due in part to fraud of the taxpayer with intent to evade tax.
In one complaint taxpayer sought…
2Cases cited14 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- William Merle Canaday v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Kevin J. Morse v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2005
- Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
16 more not listed; retrieve them via the Exa API.