Albert L. Mersel and Michael Mersel T/a Mike's News & Sundries v. United States
Court of Appeals for the Fifth Circuit
1Opinion of the Court
SIMPSON, Circuit Judge:
The instant appeal is from a judgment entered in favor of the United States as defendant in a suit for recovery of occupational and excise taxes on wagering and of interest and delinquency penalties, which were paid under protest by appellants Albert L. Mersel and Mike Mersel, trading as Mike’s News & Sundries (hereinafter “taxpayers”). The trial was to the court, which entered findings of fact and conclusions of law.
Four grounds of error are asserted:(1) That the record does not support the trial court’s findings of fact. Basically, the findings attacked are to the…
Also in this document: Per curiam.
2Cases cited22 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Helvering v. TaylorSupreme Court of the United States · 1935
- Grosso v. United StatesSupreme Court of the United States · 1968
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- W. F. Chaney v. City of Galveston, Earl J. Smith & Co., Inc. v. City of GalvestonCourt of Appeals for the Fifth Circuit · 1966
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3Cited by27 opinions
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Charles W. Morgan v. Commercial Union Assurance CompaniesCourt of Appeals for the Fifth Circuit · 1979
- Harry Gordon and Geraldine Gordon, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- Dorothy Olster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Mary Rodriguez v. Olin Corporation, and Third Party v. Hunter Chemicals, Inc., Smith Valve Corporation, Third PartyCourt of Appeals for the Third Circuit · 1986
22 more not listed; retrieve them via the Exa API.