R. L. CROOK v. COMMISSIONER OF INTERNAL REVENUE

No. 5143.

23 F.2d 1000 (1928)

R. L. CROOK and Estate of Mrs. R. L. Crook, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Fifth Circuit.

January 21, 1928.


Attorney(s) appearing for the Case

J. D. Wilkinson, C. H. Lewis, and W. S. Wilkinson, all of Shreveport, La. (Wilkinson, Lewis & Wilkinson, of Shreveport, La., on the brief), for petitioners.

Mabel Walker Willebrandt, Asst. Atty. Gen., A. W. Gregg, General Counsel Bureau of Internal Revenue, and L. W. Scott, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, General Counsel Bureau of Internal Revenue, and John W. Fisher, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


FOSTER, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency in income tax for 1919 of $609.39 with respect to R. L. Crook, and of $1,379.97 with respect to the estate of his wife, and petitioners appealed to the Board of Tax Appeals for a redetermination of the deficiencies. The cases were consolidated before the board as they are here. The board found that petitioners had failed to overcome the presumption of correctness of the determination...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases