1. Home
  2. Browse Decisions
  3. F.2d
  4. 173 F.2d
  5. 173 F.2d 471 (1949)
 

LONG v. COMMISSIONER OF INTERNAL REVENUE

No. 12306.

173 F.2d 471 (1949)

LONG v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. LONG.

United States Court of Appeals Fifth Circuit.

March 17, 1949.

Attorney(s) appearing for the Case

Harry C. Weeks, of Fort Worth, Tex., for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Chas. Oliphant, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., and Ellis N. Slack, Helen Goodner, and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for respondent.

Before HUTCHESON, HOLMES, and LEE, Circuit Judges.

LEE, Circuit Judge.

Petition and cross petition for review of a decision of the Tax Court of the United States bring this case before us. That Court decided that there were deficiencies in income tax paid by L. F. Long for the calendar years 1940 and 1941 in the amounts of $13,333.35 and $4,345.40, respectively. The Commissioner of Internal Revenue assails that portion of the Tax Court's findings of fact and opinion which held the gain made by taxpayer Long at the...

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