1. Home
  2. Browse Decisions
  3. F.2d
  4. 334 F.2d
  5. 334 F.2d 262 (1964)
 

TOMLINSON v. LEFKOWITZ

No. 21094.

334 F.2d 262 (1964)

Laurie W. TOMLINSON, District Director of Internal Revenue for the District of Florida, Appellant, v. Sidney LEFKOWITZ and Rose Lefkowitz, Appellees. Sidney LEFKOWITZ and Rose Lefkowitz, Appellants, v. Laurie W. TOMLINSON, District Director of Internal Revenue for the District of Florida, Appellee.

United States Court of Appeals Fifth Circuit.

July 13, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Washington, D. C., William A. Meadows, Jr., U. S. Atty., Miami, Fla., David O. Walter, Michael I. Smith, Attys., Dept. of Justice, Washington, D. C., for appellant.

Bernard R. Fleisher, New York City, E. David Rosen, Claude L. Eichel, Miami, Fla., for appellees.

Before TUTTLE, Chief Judge, BROWN, Circuit Judge, and BREWSTER, District Judge.

TUTTLE, Chief Judge.

This case is before us on cross-appeals of taxpayers Sidney and Rose Lefkowitz and the District Director of Internal Revenue to the judgment of the trial court in taxpayers' refund suit. At issue are certain penalties assessed against taxpayers under the Internal Revenue Code of 1939, for civil fraud, § 293(b), for delinquent failure to file returns, § 291(a), for substantial underestimation of estimated taxes, § 294(d) (2), and...

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