Legal Opinion
Vincent Marcello, Sadie Marcello v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 29, 1967No. 23151_1PublishedCited by 51 opinions
1Opinion of the Court
RIVES, Circuit Judge.
This is the first of four related cases 1 reviewing decisions by the Tax Court holding that various members of the Marcello family had deficiencies in their income tax for particular years. Vincent and Sadie Marcello concede that it was permissible for the Commissioner of Internal Revenue to use the “bank deposits plus expenditures” method to reconstruct income for the years 1946, 1947, 1949 and 1950, but contend that the method was applied in an unrealistic and impractical manner. The Tax Court held that the method used was a proper and permissible means of…
2Cases cited14 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
9 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Harper v. CommissionerUnited States Tax Court · 1970
- Hugh N. Mills and Jane W. Mills v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
46 more not listed; retrieve them via the Exa API.