1. Home
  2. Browse Decisions
  3. F.2d
  4. 619 F.2d
  5. 619 F.2d 619 (1980)
 

MOORE v. C. I. R.

No. 78-1164, 78-1165.

619 F.2d 619 (1980)

Ralph K. MOORE (78-1164), Blue Ridge Transportation Company, Inc. (78-1165), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, (78-1164/5), Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

April 23, 1980.

Attorney(s) appearing for the Case

Perry Shields, Bernstein, Dougherty & Susano, W. P. Boone Dougherty, Knoxville, Tenn., for petitioners-appellants.

M. Carr Ferguson, Richard Farber, Asst. Atty. Gen., Gilbert E. Andrews, Mary Jennings, Tax Div., U. S. Dept. of Justice, Washington, D. C., Stewart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before LIVELY, MARTIN and JONES, Circuit Judges.

ORDER

On November 19, 1971, the Commissioner of Internal Revenue (the "Commissioner") mailed a deficiency notice to the Appellants with respect to their 1963 and 1964 return. At the time the deficiency notices were mailed to Appellants, the period for assessment of an income tax deficiency for 1963 against the Moores, and for 1963 and 1964 against the Blue Ridge Transportation Company had expired unless fraudulent returns were filed. 26 U.S.C. § 6501(c)(1)...

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