FLY v. COLE

No. 15254.

219 F.2d 653 (1955)

Eugene FLY, Individually and as Collector of Internal Revenue, Appellant, v. W. D. COLE and E. S. Cole, Appellees.

United States Court of Appeals, Fifth Circuit.

February 24, 1955.


Attorney(s) appearing for the Case

Meyer Rothwacks, Ellis N. Slack, Joseph F. Goetten, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Robert E. Hauberg, U. S. Atty., Jackson, Miss., E. R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., for appellant.

Brad B. Bailey, J. C. Floyd, R. B. Deen, Jr., Meridian, Miss., W. H. Sanford, Jr., Philadelphia, Miss., of counsel, for appellees.

Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.


RIVES, Circuit Judge.

By this appeal the question is sought to be presented as to whether the district court erred in refusing to reallocate the partnership interests of the taxpayers' wives, where the percentage interests granted them under a partnership agreement were unreasonably disproportionate to the relationship between their gift capital contributions and the total capital of the partnership.1

That question, however, is...

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