Legal Opinion
Herman E. And Mary E. McKinney v. United States
Court of Appeals for the Fifth Circuit
Decided July 31, 1978No. 76-4260PublishedCited by 25 opinions
1Opinion of the Court
TUTTLE, Circuit Judge:
The taxpayer, 1 Herman E. McKinney, having embezzled the sum of $91,702.06 from his employer, reported and paid taxes on the fund in 1966. He refunded the entire amount in 1969 and now seeks to be made whole tax-wise under the terms of a special statutory relief provision of the Internal Revenue Code, 26 U.S.C. § 1341.
The facts are not in dispute. Over a period of years McKinney, who was employed by the Texas Employment Commission, arranged matters in such a manner that in 1966 he was able to siphon off $91,702.06 of the state’s money. Because of the requirements of the…
2Cases cited6 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Jess Kraft and Barbara Kraft v. United StatesCourt of Appeals for the Sixth Circuit · 1993
- Robb Evans & Associates, LLC v. United StatesCourt of Appeals for the First Circuit · 2017
- Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Pennzoil-quaker State Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2004
20 more not listed; retrieve them via the Exa API.