Legal Opinion
Elvia R. McCann and Mrs. Leone A. McCann v. The United States, Ms. Vertie M. Graves v. The United States
Court of Appeals for the Federal Circuit
Decided January 13, 1983No. Appeal 516-79, 517-79PublishedCited by 3 opinions
1Opinion of the Court
BALDWIN, Circuit Judge.
These consolidated cases are before the court on appeal from a judgment of the United States Claims Court 1 denying a claim for refunds of income taxes and interest paid pursuant to deficiency notices issued, respectively, against Elvia and Leone McCann, relating to calendar year 1973, and against Vertie Graves for calendar year 1975. We affirm.
Background
During the pertinent time period, Mrs. McCann and Ms. Graves (the agents) were employed by Security Industrial Insurance Company (Security), a Louisiana corporation which sells various kinds of insurance policies.…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Charles W. Ireland and Carolyn P. Ireland v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
- United States v. Roy O. Disney and Edna F. DisneyCourt of Appeals for the Ninth Circuit · 1969
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3Cited by3 opinions
- Hilton v. CommissionerUnited States Tax Court · 1990
- Quantz v. CommissionerUnited States Tax Court · 1990
- Wade v. CommissionerUnited States Tax Court · 1988