1. Home
  2. Browse Decisions
  3. F.2d
  4. 295 F.2d
  5. 295 F.2d 239 (1961)
 

RICE v. C. I. R.

No. 18973.

295 F.2d 239 (1961)

Leo RICE and Betty Rice, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied November 17, 1961.

Attorney(s) appearing for the Case

Betty Rice, Miami, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., R. P. Hertzog, Acting Chief Counsel, I. R. S., Rollin H. Transue, Sp. Atty., I. R. S., Washington, D. C., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., and Donald P. Horwitz, Arlington, Va., for respondent.

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

PER CURIAM.

The Tax Court, by a memorandum opinion, held that the petitioners had understated their taxable income for the years 1943 to 1948, inclusive, and that the deficiencies, in part, for each of the years, were due to fraud with intent to evade tax. The petitioners bring the Tax Court's determination before us for review. The evidence sustains the fraud findings. In determining income by the net-worth basis, the Tax...

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