Posey W. Myers, and Clyde W. Myers v. Commissioner of Internal Revenue

Fourth Circuit

Posey W. Myers, and Clyde W. Myers v. Commissioner of Internal Revenue

218 F.2d 823

CourtCourt of Appeals for the Fourth Circuit

DecidedFebruary 8, 1955

Docket6905

StatusPublished

Cited by1 cases

This text of 218 F.2d 823 (Posey W. Myers, and Clyde W. Myers v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Posey W. Myers, and Clyde W. Myers v. Commissioner of Internal Revenue, 218 F.2d 823 (4th Cir. 1955).

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Opinion

PER CURIAM.

This is a petition to review a decision of the Tax Court imposing deficiency assessments and penalties because of fraudulent returns of income tax. We think that the contentions of the petitioner are without merit and that the decision of the Tax Court should be affirmed, except with respect to a finding that taxpayer had $13,000 in cash as of December 31, 1947. Counsel for the government concede error as to this, and the case must be remanded to the Tax Court to correct this error and to make such changes in its findings and conclusions as may properly result from • the correction. The decision appealed from will accordingly be affirmed except with respect to this matter and the case will be remanded to the Tax Court for further proceedings not inconsistent herewith.

Affirmed in part, reversed in part and remanded with directions.

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PER CURIAM.

This is a petition to review a decision of the Tax Court imposing deficiency assessments and penalties because of fraudulent returns of income tax. We think that the contentions of the petitioner are without merit and that the decision of the Tax Court should be affirmed, except with respect to a finding that taxpayer had $13,000 in cash as of December 31, 1947. Counsel for the government concede error as to this, and the case must be remanded to the Tax Court to correct this error and to make such changes in its findings and conclusions as may properly result from • the correction. The decision appealed from will accordingly be affirmed except with respect to this matter and the case will be remanded to the Tax Court for further proceedings not inconsistent herewith.

Affirmed in part, reversed in part and remanded with directions.

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218 F.2d 823, Counsel Stack Legal Research, https://law.counselstack.com/opinion/posey-w-myers-and-clyde-w-myers-v-commissioner-of-internal-revenue-ca4-1955.

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