CARTER v. C.I.R.

No. 85-7388.

784 F.2d 1006 (1986)

Norman D. CARTER and Cecilia P. Carter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 13, 1986.


Attorney(s) appearing for the Case

Norman D. Carter, Cecilia P. Carter, Tacoma, Wash., for petitioners-appellants.

Michael L. Paup, Gary R. Allen, Matthew J. Anderton, Washington, D.C., for respondent-appellee.

Before WRIGHT, TANG and REINHARDT, Circuit Judges.


EUGENE A. WRIGHT, Circuit Judge.

Despite appellants' assertions to the contrary, this is yet another tax protester case. The taxpayers, Norman and Cecilia Carter, did not file income tax returns for 1980 and 1981.

The Commissioner issued separate notices of deficiency, determining that each was taxable on his or her respective share of unreported community property. He also determined that each was liable for additions to tax under 26 U.S.C. §§ 6651...

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