Legal Opinion
Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 13, 1986No. 85-7388PublishedCited by 197 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge.
Despite appellants’ assertions to the contrary, this is yet another tax protester case. The taxpayers, Norman and Cecilia Carter, did not file income tax returns for 1980 and 1981.
The Commissioner issued separate notices of deficiency, determining that each was taxable on his or her respective share of unreported community property. He also determined that each was liable for additions to tax under 26 U.S.C. §§ 6651(a), 6653(a) and 6654.
Taxpayers jointly petitioned the Tax Court for a redetermination. They did not deny receipt of income. Nor did they assert any…
2Cases cited21 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- United States v. Robert R. RomeroCourt of Appeals for the Ninth Circuit · 1981
- United States v. Josiah L. Merrill, IIICourt of Appeals for the Ninth Circuit · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by197 opinions
- Bias v. MoynihanCourt of Appeals for the Ninth Circuit · 2007
- Alternative System Concepts, Inc. v. Synopsys, Inc.Court of Appeals for the First Circuit · 2004
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Theede v. United States Department of LaborCourt of Appeals for the Tenth Circuit · 1999
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
192 more not listed; retrieve them via the Exa API.