Legal Opinion
Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 25, 1955No. 15523PublishedCited by 125 opinions
1Opinion of the Court
CAMERON, Circuit Judge.
This petition for review raises two questions for decision by this court: first, whether the Tax Court was in error in not accepting the statements by the petitioner, Fred Archer, and by his witnesses and deponents concerning certain of his assets at the beginning of the tax period and thereby concluding that the petitioner had substantially understated his income during the years in question; and second, whether there was sufficient evidence before the court to justify a finding of fraud.
Utilizing the net worth procedure for discovering and proving unreported income,…
2Cases cited16 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
11 more not listed; retrieve them via the Exa API.
3Cited by125 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Muste v. CommissionerUnited States Tax Court · 1961
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
120 more not listed; retrieve them via the Exa API.