BENN v. C. I. R.

No. 23851.

394 F.2d 505 (1968)

Louis D. BENN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 21, 1968.


Attorney(s) appearing for the Case

William H. Deck, John Glandon Davies, Washington, D. C., for petitioner.

Lester R. Uretz, Chief Counsel, Eugene F. Colella, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, Joseph M. Howard, John P. Burke, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before TUTTLE and SIMPSON, Circuit Judges, and BREWSTER, District Judge.


PER CURIAM:

This appeal raises only questions of fact relating to the correctness of the Tax Court's determination of a substantial deficiency in petitioner's income for the calendar years 1953 and 1955 and of the existence of fraud with intent to evade the tax as to a part of the deficiencies. We conclude that the Tax Court was fully warranted in resolving both of these issues against the taxpayer.

The petitioner urges that the Tax Court record is inadequate...

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