1. Home
  2. Browse Decisions
  3. F.2d
  4. 259 F.2d
  5. 259 F.2d 300 (1958)
 

JONES v. COMMISSIONER OF INTERNAL REVENUE

No. 16805.

259 F.2d 300 (1958)

A. Raymond JONES and Mary Lou Jones, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

September 22, 1958.

Attorney(s) appearing for the Case

Robert J. Hobby, Wentworth T. Durant, Dallas, Tex., Durant & Hobby, Dallas, Tex., for petitioners.

Arthur I. Gould, Ralph Spritzer, I. Henry Kutz, Lee A. Jackson, Dept. of Justice, Washington, D. C., Herman T. Reiling, Acting Chief Counsel, I.R.S., Washington, D. C., Rollin H. Transue, Sp. Atty., I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and CAMERON, Circuit Judges.

CAMERON, Circuit Judge.

The question upon which this petition for review of the decision of the Tax Court will be decided is whether that decision was clearly erroneous in its finding that a part of the deficiency for each of the years 1948 and 1949 was due to fraud with intent to evade tax.1 The Tax Court assessed the fraud penalty in addition to the 25 per cent penalty provided by § 291...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED
OR

Read it with your Leagle account.
Sign in to continue


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