Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1967-08-29

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From the opinion

RIVES, Circuit Judge: The taxpayers seek a review of a Tax Court decision holding each of them liable for deficiencies in income tax and some of them liable for penalties pursuant to Sections 6651(a) and 6653(a) of the 1954 Internal Revenue Code. 1 There are seven distinct and unrelated issues involved. To facilitate our disposition of this case, we t…

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