Legal Opinion
Abe B. And Leona M. Adler v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 20, 1970No. 19190_1PublishedCited by 43 opinions
1Opinion of the Court
HOGAN, District Judge.
This is an appeal by Abe and Leona Adler from that portion of a judgment which was entered on a conclusory finding of fact that “at least a part of the deficiency or underpayment of tax by the Adlers for each of the years 1950 through 1958 was due to fraud with intent to evade tax, and each of their federal income tax returns for those years was a false and fraudulent return with intent to evade tax.”
The sole question is whether that finding was “clearly erroneous” — whether “although there is evidence to support it,” this Court “on the entire evidence is left with the…
2Cases cited8 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- John F. Kurnick and Celia Kurnick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- United States v. BesaseCourt of Appeals for the Sixth Circuit · 1980
- Excel Drug Co. v. Missouri Department of RevenueSupreme Court of Missouri · 1980
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Aaron Kraut v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Government of India v. Cargill, Inc.District Court, S.D. New York · 1978
38 more not listed; retrieve them via the Exa API.