William Lusk v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
1Opinion of the Court
DUFFY, Chief Judge.
This appeal from the Tax Court involves the alleged liability of taxpayer, William Lusk, for deficiencies in income taxes for the years 1942 to 1947,' inclusive. Fraud penalties were assesséd for the years 1942 through 1945, and negligence penalties were assessed for the years 1946 and 1947. Taxpayer’s divorced wife Lillian, did not join in the petition for a review of the Tax Court’s decision.
In this case we are confronted with an unfortunate situation. Taxpayer is a layman, apparently with little formal education. He acted as his own attorney before the Tax Court although…
2Cases cited11 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Smith v. United StatesSupreme Court of the United States · 1954
- Boehm v. CommissionerSupreme Court of the United States · 1945
- United States v. CalderonSupreme Court of the United States · 1954
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Harry and Amanda Schroeder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Robert L. Bender v. Commissioner of Internal Revenue, Checker Taxi Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
11 more not listed; retrieve them via the Exa API.