1. Home
  2. Browse Decisions
  3. F.2d
  4. 285 F.2d
  5. 285 F.2d 121 (1961)
 

McDONALD v. PHINNEY

No. 18558.

285 F.2d 121 (1961)

Sam G. McDONALD, Appellant, v. Robert L. PHINNEY, Director of Internal Revenue, First District of Texas, and the United States, Appellees.

United States Court of Appeals Fifth Circuit.

January 5, 1961.

Attorney(s) appearing for the Case

Frank L. Scofield, Austin, Tex., for appellant.

C. Moxley Featherston, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Russell B. Wine, U. S. Atty., San Antonio, Tex., A. F. Prescott, Norman H. Wolfe, Attorneys, Department of Justice, Washington, D. C., K. Key Hoffman, Jr., Asst. U. S. Atty., San Antonio, Tex., for appellees.

Before TUTTLE, Chief Judge, and JONES and BROWN, Circuit Judges.

TUTTLE, Chief Judge.

Notice was served by mail on appellant on November 29, 1955, as to certain deficiencies in federal income tax payments for 1946, the deficiency claimed by the United States being in the amount of $44,997.26, plus fraud penalties of $22,498.63, under the Internal Revenue Code of 1939, § 293(b), 26 U.S.C.A. § 293(b), and additional penalties for a substantial underestimation of tax of $2,709.24 under Section 294(d) (2), 26 U.S.C.A. §...

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