Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1990-04-11

Cited by 130 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

W. EUGENE DAVIS, Circuit Judge: Gary M. Emmons and Martha C. Em-mons (the taxpayers) appeal the tax court’s order sustaining the Commissioner of Internal Revenue’s (the Commissioner’s) determination of tax deficiencies. We affirm. I. The taxpayers sought review in the tax court for deficiencies the Commissioner assessed against t…

Read the full opinion (source) ↗

Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.