Legal Opinion
Considine v. United States
United States Court of Claims
Decided March 25, 1981No. 271-79TPublishedCited by 29 opinions
1Opinion of the CourtDavis, Judge
Charles Ray Considine and Thalia Kelly. Considine seek a refund of ordinary income taxes and of tax fraud penalties they paid to the Internal Revenue Service for 1966 and 1967. The major problem is whether this civil refund proceeding is controlled at all by Charles Considine’s previous federal conviction for filing false returns for those years. There is also an ancillary question on plaintiffs’ liability for income taxes on a deduction item as to which Mr. Considine was not found guilty.
The bare uncontroverted facts in these cross-motions for summary judgment are these:1 The plaintiffs are…
2Cases cited23 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Yates v. United StatesSupreme Court of the United States · 1957
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- 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
18 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Meier v. CommissionerUnited States Tax Court · 1988
- Wright v. CommissionerUnited States Tax Court · 1985
- Thalia Kelley Considine, and Charles Ray Considine v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Kirk v. United States, Department of Internal Revenue (In Re Kirk)United States Bankruptcy Court, M.D. Florida · 1989
24 more not listed; retrieve them via the Exa API.