1. Home
  2. Browse Decisions
  3. F.2d
  4. 576 F.2d
  5. 576 F.2d 70 (1978)
 

MATHES v. C. I. R.

No. 77-3164 Summary Calendar.

576 F.2d 70 (1978)

Donald H. MATHES and Patricia Marie Mathes, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 10, 1978.

Attorney(s) appearing for the Case

Donald H. Mathes, Patricia Marie Mathes, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Section, Stuart E. Seigel, Chief Counsel, IRS, Crombie J. D. Garrett, Gayle P. Miller, Attys., Tax. Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before RONEY, GEE and FAY, Circuit Judges.

PER CURIAM:

Taxpayers, Donald and Patricia Mathes, are husband and wife and filed their 1973 and 1974 tax returns jointly. On May 20, 1975, taxpayers filed a Form 1040 return which they denominated "Amended 5-19-75 for Statutory Dollars" for 1973. On this amended return they reported as income approximately 40% of the amount on the original return. They repeated this process for their 1974 return. This discount upon the face value was, according to taxpayers, based...

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