Nick v. Dunlap, 13385.
| Decision Date | 21 December 1950 |
| Docket Number | No. 13385.,13385. |
| Citation | 185 F.2d 674 |
| Parties | Frank NICK v. John B. DUNLAP, Acting Collector of Internal Revenue. |
| Court | U.S. Court of Appeals — Fifth Circuit |
J. Edwin Fleming, S. L. Mayo, Dallas, Tex., for appellant.
Carlton Fox, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Frank B. Potter, U. S. Atty., Fort Worth, Tex., O. Morris Harrell, Asst. U. S. Atty., Dallas, Tex., for appellee.
Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.
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4 cases
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Gonzalez v. Comm'r of Internal Revenue (In re Estate of Trompeter)
...869, 877 (8th Cir.1957), affg. on this issue and revg. and remanding U.S. Packing Co. v. Commissioner, T.C. Memo.1955–194; Nick v. Dunlap, 185 F.2d 674 (5th Cir.1950); Rictor v. Commissioner, 26 T.C. 913, 914–915 (1956); Auerbach Shoe Co. v. Commissioner, 21 T.C. 191, 196 (1953), affd. 216 ......
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Simon v. Commissioner of Internal Revenue
...L. Corporation v. Commissioner, 17 T.C. 812; Auerbach Shoe Co. v. Commissioner, 21 T.C. 191, affirmed, 1 Cir., 216 F.2d 693; Nick v. Dunlap, 5 Cir., 185 F.2d 674; Petterson v. Commissioner, 19 T.C. Our determination that the tax due should be computed on the basis that the funds diverted by......
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Bennett v. Comm'r of Internal Revenue, Docket No. 49688.
...12 T.C. 1223; Maitland A. Wilson, 7 T.C. 395; Thomas J. McLaughlin 29 B.T.A. 247. Cf. P. C. Petterson, 19 T.C. 486; Nick v. Dunlap, 185 F.2d 674 (C.A. 5). In George M. Still, Inc., supra, we said (19 T.C. at 1077): Any other result would make sport of the so-called fraud penalty. A taxpayer......
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Willingham v. United States, 18381.
...L. Corporation v. Commissioner, 17 T.C. 812; Auerbach Shoe Co. v. Commissioner, 21 T.C. 191, affirmed, 1 Cir., 216 F.2d 693; Nick v. Dunlap, 5 Cir., 185 F.2d 674; Petterson v. Commissioner, 19 T.C. 486." Simon v. Commissioner, 8 Cir., 1957, 248 F.2d 869, at page As this quotation reflects, ......