Legal Opinion
Betty Bell Huelsman v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 3, 1969No. 19077PublishedCited by 22 opinions
1Opinion of the Court
COMBS, Circuit Judge.
This appeal presents a petition to review a decision of the Tax Court holding petitioner, Betty Bell Huelsman, liable for $25,189.67 in income tax deficiencies for the years 1963-1965. The deficiencies arose out of the Commissioner’s determination that income had been fraudulently omitted by the husband from joint income tax returns filed by petitioner and her then husband for those years. It was conceded before the Tax Court that petitioner was not subject to fraud penalties of $12,594.84 originally assessed against her pursuant to 26 U.S.C. § 6653(d).
During most of…
2Cases cited17 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Federbush v. CommissionerUnited States Tax Court · 1960
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Roslyn Sharwell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Commissioner v. NealCourt of Appeals for the Eleventh Circuit · 2009
- Estate of Klein v. CommissionerUnited States Tax Court · 1975
- Estate of Clarke v. CommissionerUnited States Tax Court · 1970
17 more not listed; retrieve them via the Exa API.