Ben H. Logan & Jeanne E. Logan v. Comm'r of Internal Revenue, 595 F.2d 365 (6th Cir. 1979). · Go Syfert
Search
Ben H. Logan & Jeanne E. Logan v. Comm'r of Internal Revenue, 595 F.2d 365 (6th Cir. 1979). Cases Citing This Book View Copy Cite
2 citation events across 1 distinct court.
Strongest positive: Peppers v. Commissioner (tax, 1981-12-28)
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see" Peppers v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See Logan v. Commissioner , 595 F.2d 365 (6th Cir. 1979) , affg. a Memorandum Opinion of this Court. 22 This consistent understatement of income is evidence that some part of the underpayment for each year was due to fraud.
Retrieving the full opinion text from the archive…
Ben H. LOGAN and Jeanne E. Logan, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
77-1124.
Court of Appeals for the Sixth Circuit.
Apr 12, 1979.
595 F.2d 365
Benjamin H. Logan, II, Grand Rapids, Mich., for petitioners-appellants., Myron C. Baum, Acting Asst. Atty. Gen., Tax Division, U. S. Dept, of Justice, Washington, D. C., Gilbert E. Andrews, M. Carr Ferguson, Richard Farber, F. Arnold Heller, Gayle P. Miller, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.
Engel, Keith, Peck.
Cited by 1 opinion  |  Published

ORDER

Taxpayers Ben H. Logan and Jeanne E. Logan, husband and wife, appeal from deci[*366] sions of the United States Tax Court, Docket Nos. 3959-68, 3657-72, adjudging them liable for federal income tax deficiencies and additions to tax which are due for the years 1957 through 1964. The two cases were consolidated for trial, following which the court filed one memorandum opinion. These findings of fact and conclusions of the Tax Court are reported at [1976] Tax Ct.Mem.Dec. (P-H) 176-143. Taxpayers timely filed this consolidated notice of appeal. Upon appeal the taxpayers assign numerous allegations of error in the tax court’s determinations and procedures for making those determinations, none of which appear to be adequately supported by the record. The deficiencies were based in large part upon evidence which was stipulated as correct by the taxpayers and the tax court did not err in determining that the taxpayers’ failure to report income was due to fraud and with an intent to evade income taxes. Accordingly,

IT IS ORDERED that the decisions of the tax court be and they are hereby affirmed.