Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1986-03-13

Cited by 256 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

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 comm…

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