1. Home
  2. Browse Decisions
  3. F.2d
  4. 192 F.2d
  5. 192 F.2d 494 (1951)
 

WHITFIELD'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 13569.

192 F.2d 494 (1951)

WHITFIELD'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 6, 1951.

Attorney(s) appearing for the Case

H. Cecil Kilpatrick, Washington, D. C., for petitioner.

Carlton Fox, Ellis N. Slack, Special Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, W. Herman Schwatka, Special Atty., Washington, D. C., for respondent.

Before HOLMES, STRUM, and RIVES, Circuit Judges.

HOLMES, Circuit Judge.

This is a petition to review two decisions of the Tax Court. The petitioner in each case is the estate of L. B. Whitfield, deceased. The question involved in one case is the correctness of the determination of a deficiency in the income taxes of the decedent for the period ending with the date of his death, November 30, 1942, growing out of the sale of real estate, title to which was held by a corporation of which decedent was the sole stockholder...

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