1. Home
  2. Browse Decisions
  3. F.2d
  4. 544 F.2d
  5. 544 F.2d 883 (1977)
 

MARSELLUS v. C. I. R.

No. 76-2360 Summary Calendar.

544 F.2d 883 (1977)

Casper W. MARSELLUS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied January 31, 1977.

Attorney(s) appearing for the Case

Richard B. Wallace, Stanley J. Bartel, Paul J. Levine, Miami, Fla., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, III, Attys., Tax Div., Gilbert E. Andrews, Act. Chief, App. Sect., Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before WISDOM, GEE and TJOFLAT, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 31, 1977.

TJOFLAT, Circuit Judge:

In this appeal, Casper W. Marsellus questions a Tax Court decision assessing against him the 50% penalty for civil fraud under section 6653(b) of the 1954 Internal Revenue Code.1 In the proceedings below, the Tax Court determined that, for the period of 1960 through 1970, Marsellus had aggregated a basic 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