1. Home
  2. Browse Decisions
  3. F.2d
  4. 183 F.2d
  5. 183 F.2d 1020 (1950)
 

EPLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 13067.

183 F.2d 1020 (1950)

EPLEY v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

July 12, 1950.

Attorney(s) appearing for the Case

Robert Ash, Washington, D. C., for petitioner.

Francis W. Sams, Ellis N. Slack, A. F. Prescott, and Virginia H. Adams, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Int. Revenue, Charles E. Lowery, Special Attorney, Bureau of Int. Rev., all of Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and McCORD and RUSSELL, Circuit Judges.

HUTCHESON, Chief Judge.

Involving a deficiency in federal income and victory taxes for the year 1943, assessed against the taxpayer,1 a citizen of Louisiana and a veteran of World War Two, this appeal presents a single question of law for our decision.

This question is whether, under Sec. 6 (d) (1) of that act,2 in computing the tax for 1943, for which the taxpayer was liable, "the increase in the tax...

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