Legal Opinion
V. F. Bond and Audrey A. Bond v. F. Bond v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 9, 1956No. 7131PublishedCited by 21 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition to review two decisions of the Tax Court of the United States imposing deficiency assessments of $162,942.87 and fraud penalties of $81,471.46 for the years 1942 to 1947, inclusive, against V. F. and Audrey A. Bond, husband and wife. The proceedings were docketed as two separate actions, the first for the years 1941 and 1942, against V. F. Bond, and the second for the years 1943 to 1947, against V. F. Bond and Audrey A. Bond. They were consolidated for hearing and decision.
The matter originated as a civil action with the issuance, by the Commissioner,…
2Cases cited11 opinions
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Switzer v. CommissionerUnited States Tax Court · 1953
- Vassallo v. CommissionerUnited States Tax Court · 1955
- Kilpatrick v. CommissionerUnited States Tax Court · 1954
- Lillian Kilpatrick v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Lillian KilpatrickCourt of Appeals for the Fifth Circuit · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Habersham-Bey v. CommissionerUnited States Tax Court · 1982
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Estate of Albert D. Phillips, Deceased, Viola T. Chartrand, Formerly Viola T. Phillips, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- John Gatling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
16 more not listed; retrieve them via the Exa API.