Legal Opinion
Bobbie J. Roberts v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 14, 1988No. 87-4931PublishedCited by 33 opinions
1Opinion of the Court
NOWLIN, District Judge:
Bobbie J. Roberts (“Taxpayer”) appeals from an adverse decision of the Tax Court. The Tax Court held that Taxpayer knew or should have known of a real estate kickback received by her husband in 1975 and should therefore be taxed on her community property interest in that kickback. The Tax Court also held that Taxpayer did not have reasonable cause for failing to timely file a tax return for the year 1975 and should therefore be liable for an addition to tax penalty. Because we find that the Tax Court applied the correct principles of law to fact findings that were not…
2Cases cited7 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. BoyleSupreme Court of the United States · 1985
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Millette & Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- James A. Guth, and Arlys M. Guth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- In re American Biomaterials Corp.Court of Appeals for the Third Circuit · 1992
28 more not listed; retrieve them via the Exa API.