Legal Opinion
Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant
Court of Appeals for the Tenth Circuit
Decided May 21, 1990No. 88-2948, 88-2811PublishedCited by 29 opinions
1Opinion of the Court
STEPHEN.H. ANDERSON, Circuit Judge.
Cornell Jones appeals a decision of the United States Tax Court sustaining an income tax deficiency for the calendar year 1985 in the amount of $16,490,402 together with additions to tax under 26 U.S.C. §§ 6651(a)(1), 6653(a)(1), 6654, and 6661 totalling $4,125,107. Jones v. Commissioner, No. 36601-86 (T.C. Aug. 18, 1988) (Decision); R. Vol. I, Tab 27. 1 The Tax Court made no mention in its opinion of the Commissioner’s asserted addition to Jones’ 1985 tax under 26 U.S.C. § 6653(a)(2), and only partially sustained the asserted addition under § 6661. Jones v.…
2Cases cited15 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Lucian T. Zell, II v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- McBeth v. HimesCourt of Appeals for the Tenth Circuit · 2010
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Sidney A. Erickson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- Cropper v. CommissionerCourt of Appeals for the Tenth Circuit · 2016
24 more not listed; retrieve them via the Exa API.