1. Home
  2. Browse Decisions
  3. F.2d
  4. 209 F.2d
  5. 209 F.2d 822 (1954)
 

BRYAN v. COMMISSIONER OF INTERNAL REVENUE

No. 14385.

209 F.2d 822 (1954)

BRYAN et ux. v. COMMISSIONER OF INTERNAL REVENUE. BRYAN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied March 5, 1954.

Attorney(s) appearing for the Case

C. J. Batter, Washington, D. C., for petitioner.

Fred E. Youngman, Ellis N. Slack, Special Assts. to Atty. Gen., H. Brian Holland, Charles S. Lyon, Asst. Attys. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

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

RUSSELL, Circuit Judge.

For each of the years 1935-1944, inclusive, J. Baker Bryan filed his individual1 income tax returns with the Collector of Internal Revenue for the District of Florida, and reported his income on the cash receipts and disbursements basis. With the exception of the return for 1943, which was not filed until April, 1945, each of the returns was filed timely and all of the reported tax was paid. In October, 1945, a...

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