CARMACK ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (19 total)

• Archer v. Commissioner OF Internal Revenue, 227 F.2d 270 (5th Cir. 1955)
  …if it is improbable, unreasonable or questionable. Quock Ting v. United States, 140 U.S. 417, 11 S.Ct. 733, 851, 35 L.Ed. 501; Boyett v. Commissioner, 5 Cir., 1953, 204 F. 2d 205; Carmack v. Commissioner, 5 Cir., 1950, 183 F. 2d 1, certiorari denied 340 U.S. 875, 71 S.Ct. 121, 95 L.Ed. 636.7 It is further obviou's that the Tax Court found a degree of merit in petitioner’s proof in view of the fact that it made substantial adjustments in the Commissioner’s figures, in favor of the petitioner. That court was…
• Carmack v. Scofield, 201 F.2d 360 (5th Cir. 1953)
  …t; held that taxpayers had grossly understated their income for 1945, and assessed a deficiency in tax accordingly. This Court affirmed the judgment of the Tax Court. Carmack v. Commissioner, 5 Cir., 183 F. 2d 1. The Supreme Court denied certiorari. 340 U.S. 875, 71 S.Ct. 121, 95 L.Ed. 636. During the pendency of the litigation concerning their 1945 income tax liability, taxpayers filed a claim for refund in reference to the additional tax paid for 1944 upon their amended return. The claim merely recited t…
• United States v. Davis, 328 F.2d 864 (2d Cir. 1964)
  …r decisions by this court have held that the instruction here given is “not approved” and “perhaps unwise” but is “not erroneous.” United States v. Woods, 2 Cir., 66 F. 2d 262, 265 (1933); United States v. Farina, 2 Cir., 184 F. 2d 18, cert. denied, 340 U.S. 875, 71 S.Ct. 121, 95 L.Ed. 636 (1950); United States v. Klock, 2 Cir., 210 F. 2d 217, 223-224 (1954); United States v. Owens, 2 Cir., 263 F. 2d 720, 723 (1959); United States v. Eury, 2 Cir., 268 F. 2d 517 (1959). That seems a good place to leave it,…