THOMAS v. C.I.R.

No. 94-2154.

62 F.3d 97 (1995)

Paul L. THOMAS, Petitioner-Appellant, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 14, 1995.


Attorney(s) appearing for the Case

ARGUED: Maria McAfee Lynch, Lynch & Eatman, L.L.P., Raleigh, NC, for appellant. Paula Keyser Speck, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee. ON BRIEF: David W. Long, Poyner & Spruill, L.L.P., Raleigh, NC, for appellant. Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen, David I. Pincus, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

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


Affirmed by published opinion. Chief Judge ERVIN wrote the opinion, in which Judge WILKINSON and Judge WILKINS joined.

OPINION

ERVIN, Chief Judge:

This is an appeal from a decision of the tax court holding petitioner, Paul Thomas, civilly liable for deficiencies in income tax payments for the years 1983, 1984, and 1985, as well as for additions to the tax as a consequence of Thomas' civil fraud. While...

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