DECKER v. KORTH

Nos. 4754-4758.

219 F.2d 732 (1955)

Wayne DECKER, Ernest Eldredge and Max Williams, Appellants, v. William J. KORTH, individually and as Collector of Internal Revenue, District of Utah, Appellee. Wesley F. MULLETT, Appellant, v. William J. KORTH, individually and as Collector of Internal Revenue, District of Utah, Appellee. Frank J. MULLETT, Appellant, v. William J. KORTH, individually and as Collector of Internal Revenue, District of Utah, Appellee. Harold COMER, Appellant, v. William J. KORTH, individually and as Collector of Internal Revenue, District of Utah, Appellee. Leo WEIBEL, Appellant, v. William J. KORTH, individually and as Collector of Internal Revenue, District of Utah, Appellee.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied March 16, 1955.


Attorney(s) appearing for the Case

Glenn E. Fuller, Salt Lake City, Utah (Jack R. Decker, Shirley P. Jones and Shirley P. Jones, Jr., Salt Lake City, Utah, on the brief), for appellants.

Alonzo W. Watson, Jr., Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., and A. Pratt Kesler, U. S. Atty., Salt Lake City, Utah, on the brief), for appellee.

Before PHILLIPS, Chief Judge, and HUXMAN and PICKETT, Circuit Judges.


HUXMAN, Circuit Judge.

The appeals in these five cases involve the assessment of excise tax deficiencies and fraud penalties for the years 1942, 1943 and 1944 against appellants who were engaged in jewelry businesses. The cases were consolidated for trial in the court below and are presented here on a consolidated record. The issues and questions in the last four cases are identical and they will be considered together. Case Number 4754 presents a different question...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases