Levinson v. United States
United States Court of Appeals for the Third Circuit
496 F.2d 651 (1974)
- Written by Steven Pacht, JD
Facts
William Levinson and others (collectively, taxpayers) (plaintiffs) filed timely federal income tax returns for 1957 through 1959. The Internal Revenue Service (IRS) undertook routine audits of these returns, which resulted in the assessment of additional tax due to inventory and business-deduction issues. These assessments were unrelated to fraud. Thereafter, the taxpayers filed amended returns that reported additional income that they did not report on their original returns. This prompted an IRS investigation, which led to the IRS’s discovery of yet more unreported income. Pursuant to § 6653 of the Internal Revenue Code of 1954 (1954 code), the IRS imposed a fraud penalty against the taxpayers based on the difference between the tax shown on the taxpayers’ original returns and the true tax they owed. The taxpayers sued the United States (defendant), arguing that the fraud penalty should exclude the non-fraud-related assessments that the IRS imposed based on its routine audits. The district court rejected the taxpayers’ challenge. The taxpayers appealed.
Rule of Law
Issue
Holding and Reasoning (Hunter, J.)
Dissent (Weis, J.)
What to do next…
Here's why 832,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.