Legal Opinion
Noel Smith v. Ernest M. Flinn, Director of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 5, 1958No. 16065_1PublishedCited by 10 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
Appellant is the owner of farms which are operated by tenants on a share crop basis. Appellee is the District Director of Internal Revenue. In the years 1955 and 1956 the Commissioner of Internal Revenue determined that there were deficiencies in appellant’s income tax for the years 1948 through 1953 in the total amount of approximately $341,000.00 and penalties for the same years of approximately $160,000.00. Included among the penalties was one for civil fraud determined in each of the taxable years under Section 293(b) of the Internal Revenue Code of 1939, 26 U.S.C.A.…
2Cases cited18 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Dodge v. OsbornSupreme Court of the United States · 1916
- Snyder v. MarksSupreme Court of the United States · 1883
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3Cited by10 opinions
- Singleton v. MathisCourt of Appeals for the Eighth Circuit · 1960
- Williams v. CommissionerUnited States Tax Court · 1989
- Noel Smith v. Ernest M. Flinn, Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Transport Manufacturing & Equipment Co. of Delaware v. TrainorCourt of Appeals for the Eighth Circuit · 1967
- Glauber Valve Co., Inc. v. United StatesDistrict Court, E.D. Arkansas · 1982
5 more not listed; retrieve them via the Exa API.