Legal Opinion
Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee
Court of Appeals for the Ninth Circuit
Decided October 14, 1975No. 74-1080, 74-1120PublishedCited by 41 opinions
1Opinion of the Court
OPINION
Before DUNIWAY and WALLACE, Circuit Judges, and MURPHY, * District Judge. MURPHY, District Judge:
The Commissioner and the taxpayer appeal from a decision of the United States Tax Court (Lord v. Commissioner, 60 T.C. 199 (1973)). The Commissioner’s appeal is from the Tax Court’s refusal to uphold the 50% fraud penalty on a $63,-366.82 deficiency in the taxpayer’s income tax' liability for the years 1961 through 1966. The taxpayer appeals from so much of the Tax Court’s decision holding that taxpayer’s income during five of those years was his separate property and not community…
2Cases cited23 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner v. AckerSupreme Court of the United States · 1959
18 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Rosenkranz v. CommissionerUnited States Tax Court · 1976
- United States v. ClaytonDistrict Court, M.D. North Carolina · 2012
36 more not listed; retrieve them via the Exa API.