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United States V. Gotcher
United States v. Gotcher, 401 F.2d 118 (5th Cir. 1968), is a tax case from the United States Court of Appeals for the Fifth Circuit The United States Court of Appeals for the Fifth Circuit (in case citations, 5th Cir.) is a federal court with appellate jurisdiction over the district courts in the following federal judicial districts: * Eastern District of Louisiana * M .... Facts This case involved a twelve-day expense-paid trip to Germany for Mr. and Mrs. Gotcher to tour Volkswagen facilities in Germany.''United States v. Gotcher'', 401 F.2d at 119. The trip cost $1,372.30. Mr. Gotcher’s employer, Economy Motors, paid $348.73 while the remainder, $1,023.53, was paid by Volkswagen of Germany and Volkswagen of America. Mr. and Mrs. Gotcher failed to include any part of the $1,372.30 in gross income for income tax purposes for 1960. The Commissioner of Internal Revenue assessed a tax deficiency after determining the taxpayers (the Gotchers) had realized income of $1,372.3 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Fifth Circuit
The United States Court of Appeals for the Fifth Circuit (in case citations, 5th Cir.) is a federal court with appellate jurisdiction over the district courts in the following federal judicial districts: * Eastern District of Louisiana * Middle District of Louisiana * Western District of Louisiana * Northern District of Mississippi * Southern District of Mississippi * Eastern District of Texas * Northern District of Texas * Southern District of Texas * Western District of Texas The Fifth Circuit has 17 active judgeships, and is headquartered at the John Minor Wisdom United States Court of Appeals Building in New Orleans, Louisiana, with the clerk's office located at the F. Edward Hebert Federal Building in New Orleans. Originally, the Fifth Circuit also included the federal district courts in Alabama, Georgia, and Florida. In 1981, the district courts for those states were transferred to the newly created U.S. Court of Appeals for the Eleventh Circuit. History of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Reporter
The ''Federal Reporter'' () is a case law reporter in the United States that is published by West Publishing and a part of the National Reporter System. It begins with cases decided in 1880; pre-1880 cases were later retroactively compiled by West Publishing into a separate reporter, ''Federal Cases''. The fourth and current ''Federal Reporter'' series publishes decisions of the United States courts of appeals and the United States Court of Federal Claims; prior series had varying scopes that covered decisions of other federal courts as well. Though the ''Federal Reporter'' is an unofficial reporter and West is a private company that does not have a legal monopoly over the court opinions it publishes, it has so dominated the industry in the United States that legal professionals, including judges, uniformly cite to the ''Federal Reporter'' for included decisions. Approximately 30 new volumes are published each year. Distinctions The ''Federal Reporter'' has always published de ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Supplement
The ''Federal Supplement'' ( is a case law reporter published by West Publishing in the United States that includes select opinions of the United States district courts since 1932, and is part of the National Reporter System. Although the ''Federal Supplement'' is an unofficial reporter and West is a private company that does not have a legal monopoly over the court opinions it publishes, it has so dominated the industry in the U.S. that legal professionals uniformly cite the ''Federal Supplement'' for included decisions. Approximately 40 new volumes are published per year. Distinctions Before 1932, federal district court cases were published in the ''Federal Reporter'', which now publishes only case law from the United States Courts of Appeals and the United States Court of Federal Claims; prior series had varying scopes that covered opinions of other federal courts as well. The ''United States Reports'' are the official law reports of the rulings, orders, case tables, and o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States District Court For The Eastern District Of Texas
The United States District Court for the Eastern District of Texas (in case citations, E.D. Tex.) is a federal court in the United States Court of Appeals for the Fifth Circuit, Fifth Circuit (except for patent claims and claims against the U.S. government under the Tucker Act, which are appealed to the United States Court of Appeals for the Federal Circuit, Federal Circuit). The District was established on February 21, 1857, with the division of the state into an Eastern and United States District Court for the Western District of Texas, Western District. Organization of the court The United States District Court for the Eastern District of Texas is one of four federal judicial districts in Texas. Court for the District is held at Beaumont, Texas, Beaumont, Lufkin, Texas, Lufkin, Marshall, Texas, Marshall, Plano, Texas, Plano, Sherman, Texas, Sherman, Texarkana, Texas, Texarkana, and Tyler, Texas, Tyler. Beaumont, Texas, Beaumont Division comprises the following counties: Ha ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Robert Brown (judge)
John Robert Brown (December 10, 1909 – January 23, 1993) was a United States circuit judge of the United States Court of Appeals for the Fifth Circuit in 1950s and 1960s, one of the " Fifth Circuit Four" pivotal in the civil rights movement. Education and career Born on December 10, 1909, in Funk, Nebraska, Brown received an Artium Baccalaureus degree in 1930 from the University of Nebraska–Lincoln and a Juris Doctor in 1932 from the University of Michigan Law School. Brown entered private practice in Houston and Galveston, Texas from 1932 to 1955, except for 1942 to 1946, when he served as a Major in the United States Army during World War II. He was employed at the law firm of Royston Rayzor and specialized in admiralty law. Federal judicial service Brown was nominated by President Dwight D. Eisenhower on April 25, 1955, to a seat on the United States Court of Appeals for the Fifth Circuit vacated by Judge Robert Lee Russell. He was confirmed by the United States Sena ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Griffin Bell
Griffin Boyette Bell (October 31, 1918 – January 5, 2009) was the 72nd Attorney General of the United States, having served under President Jimmy Carter. Previously, he was a U.S. circuit judge of the United States Court of Appeals for the Fifth Circuit. Education and career Born on October 31, 1918, in Americus, Georgia. He served in the United States Army from 1942 to 1946 in the Quartermaster Corps and Transportation Corps. He was stationed at Fort Lee, Virginia. He attained the rank of major. After leaving the army, Bell received a Bachelor of Laws in 1948 from Mercer University School of Law. He entered private practice in Savannah, Georgia from 1948 to 1952. He was in private practice in Rome, Georgia from 1952 to 1953 and then was in private practice at King & Spalding in Atlanta, Georgia from 1953 to 1961. He was Chief of Staff to Governor Ernest Vandiver from 1959 to 1961. Federal judicial service Bell received a recess appointment from President John F. Kennedy on O ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Homer Thornberry
William Homer Thornberry (January 9, 1909 – December 12, 1995) was an American politician and judge. He served as the United States representative from the 10th congressional district of Texas from 1949 to 1963. From 1963 to 1965 he was a judge for the United States District Court for the Western District of Texas, and he was a judge for the United States Court of Appeals for the Fifth Circuit from 1965 to 1978. Early life Thornberry was born in Austin, Texas. His parents were teachers in the State School for the Deaf and were themselves deaf. He attended public schools in Austin and graduated from Austin High School in 1927. He received a Bachelor of Business Administration in 1932 from the University of Texas at Austin and his Bachelor of Laws in 1936, from the University of Texas School of Law, where he was a member of the Acacia fraternity. He was in private practice of law in Austin from 1936 to 1941. He was a Member of the Texas House of Representatives from 1937 to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Code
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service. Origins of tax codes in the United States Prior to 1874, U.S. statutes (whether in tax law or other subjects) were not codified. That is, the acts of Congress were not separately organized and published in separate volumes based on the subject matter (such as taxation, bankruptcy, etc.). Codifications of statutes, including tax statutes, undertaken in 1873 resulted in the Revised Statutes of the United States, approved June 22, 1874, eff ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Germany
Germany,, officially the Federal Republic of Germany, is a country in Central Europe. It is the second most populous country in Europe after Russia, and the most populous member state of the European Union. Germany is situated between the Baltic and North seas to the north, and the Alps to the south; it covers an area of , with a population of almost 84 million within its 16 constituent states. Germany borders Denmark to the north, Poland and the Czech Republic to the east, Austria and Switzerland to the south, and France, Luxembourg, Belgium, and the Netherlands to the west. The nation's capital and most populous city is Berlin and its financial centre is Frankfurt; the largest urban area is the Ruhr. Various Germanic tribes have inhabited the northern parts of modern Germany since classical antiquity. A region named Germania was documented before AD 100. In 962, the Kingdom of Germany formed the bulk of the Holy Roman Empire. During the 16th ce ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Volkswagen
Volkswagen (),English: , . abbreviated as VW (), is a German Automotive industry, motor vehicle manufacturer headquartered in Wolfsburg, Lower Saxony, Germany. Founded in 1937 by the German Labour Front under the Nazi Party and revived into a global brand post-World War II by the British Army Officer Ivan Hirst, it is known for the iconic Volkswagen Beetle, Beetle and serves as the flagship brand of the Volkswagen Group, the largest automotive manufacturer by worldwide sales in 2016 and 2017. The group's biggest market is in Automotive industry in China, China, which delivers 40 percent of its sales and profits. Its name is derived from the German-language terms and , translating to "people's car" when combined. History 1932–1940: People's Car project Volkswagen was established in 1937 by the German Labour Front (''Deutsche Arbeitsfront'') in Berlin. In the early 1930s, cars were a luxury – most Germans could afford nothing more elaborate than a motorcycle and only one ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Volkswagen Of America
Volkswagen Group of America, Inc. (sometimes referred to as Volkswagen of America, abbreviated to VWoA), is the North American operational headquarters, and subsidiary of the Volkswagen Group of automobile companies of Germany. VWoA is responsible for five marques: Audi, Bentley, Bugatti, Lamborghini, and Volkswagen cars. It also controls VW Credit, Inc. (or VCI), Volkswagen's financial services and credit operations. The company is headquartered in unincorporated area, unincorporated Fairfax County, Virginia, near Herndon, Virginia, Herndon. In Germany, the parent company Volkswagen AG is responsible for eight marques of the group, from six European countries: Volkswagen, Audi, Bentley, Bugatti, Lamborghini, Porsche, SEAT, Škoda Auto, Škoda and Volkswagen Commercial Vehicles. As of March 2008, VWoA has 20 operational facilities, spanning coast to coast, and its primary objective is ''"to offer attractive, safe and environmentally sound vehicles which are competitive on an i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commissioner Of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by Congress as part of the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President of the United States, with the consent of the U.S. Senate, for a five-year term. Douglas O’Donnell became the current and Acting Commissioner of Internal Revenue after Charles P. Rettig's term as Commissioner ended on November 12, 2022. Responsibilities The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
