LIDDY v. C.I.R.

No. 86-1050.

808 F.2d 312 (1986)

George Gordon LIDDY, Appellant and Frances Purcell Liddy, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided December 23, 1986.


Attorney(s) appearing for the Case

Paul S. Richter (Kelley A. Finn, Richter, Alexander & Widder; Roger V. Barth; Curtis, Mallet-Prevost, Colt & Mosle, Washington, D.C., on brief), for appellant.

Francis Allegra, Tax Div., Dept. of Justice (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Tax Div., Dept. of Justice; Gilbert S. Rothenberg, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before WINTER, Chief Judge, and WILKINSON and WILKINS, Circuit Judges.


HARRISON L. WINTER, Chief Judge:

George Gordon Liddy appeals from the judgment of the Tax Court ruling him liable for income taxes on his conceded receipt of $45,630 in 1972 as director of an intelligence operation, the purpose of which was to acquire information on the capabilities and intentions of the prospective Democratic opponents to then President Richard M. Nixon. The Tax Court also ruled that Mrs. Liddy was an "innocent spouse" under the provisions of 26...

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