BRELAND v. UNITED STATES

No. 19997.

323 F.2d 492 (1963)

William B. BRELAND, Appellant, v. UNITED STATES of America, Appellee. UNITED STATES of America, Appellant, v. William B. BRELAND, Appellee.

United States Court of Appeals Fifth Circuit.

On Motion for Clarification September 17, 1963.


Attorney(s) appearing for the Case

William E. Logan, Gulfport, Miss., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., E. R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., Alec A. Pandaleon, Atty., Dept. of Justice, Washington, D. C., Joseph M. Howard, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before PHILLIPS, WISDOM and GEWIN, Circuit Judges.


GEWIN, Circuit Judge.

This case involves cross-appeals from a judgment holding the taxpayer liable for income tax and penalties resulting from a failure to file income tax returns. In the cross-appeal the Government complains of the holding that no fraud was proven for the years 1952, 1953 and 1954, and a denial of fraud penalties for failure to file returns and declarations of estimated tax. The taxpayer challenges the lower court's findings as to taxable income...

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