SMITH v. FLINN

No. 16065.

261 F.2d 781 (1958)

Noel SMITH, Appellant, v. Ernest M. FLINN, Director of Internal Revenue, Appellee.

United States Court of Appeals Eighth Circuit.

December 5, 1958.


Attorney(s) appearing for the Case

James B. Martin, Springfield, Ill. (Ensel, Martin, Jones & Blanchard, Springfield, Ill., and J. Andy Zenge, Jr., Canton, Mo., on the brief), for appellant.

John A. Newton, Asst. U. S. Atty., St. Louis, Mo. (Harry Richards, U. S. Atty., St. Louis, Mo., on the brief), for appellee.

Before JOHNSEN, VOGEL and MATTHES, Circuit Judges.


VOGEL, Circuit Judge.

Appellant is the owner of farms which are operated by tenants on a share crop basis. Appellee is the District Director of Internal Revenue. In the year 1955 and 1956 the Commissioner of Internal Revenue determined that there were deficiencies in appellant's income tax for the years 1948 through 1953 in the total amount of approximately $341,000.00 and penalties for the same years of approximately $160...

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