Legal Opinion
Morris Miller v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 2, 1956No. 15969_1PublishedCited by 44 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
■ In this petition for review of a decision of the Tax Court there are three important questions:- 1. Is an income tax return signed by-the taxpayer’s wife, at his instance, in the presence of the ac countant who prepared it and whose tacit approval was given to this method of signing, such a return as would commence the running of the statute of limitations; 2. Did the filing of a return signed in such manner satisfy the requirements as to timely filing of a return so as to prevent the imposition of the negligence penalty for late filing; and 3. Did the Tax Court…
2Cases cited7 opinions
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Burford Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Uhl Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Watson v. CommissionerUnited States Board of Tax Appeals · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Sylvia H. Thompson v. Clark M. Clifford, as Secretary of DefenseCourt of Appeals for the D.C. Circuit · 1968
39 more not listed; retrieve them via the Exa API.