BARNHILL v. COMMISSIONER OF INTERNAL REVENUE

No. 16134.

241 F.2d 496 (1957)

W. B. BARNHILL, John F. Dillard and J. A. Phillips, Trustees of the Estate of Bessie A. Woodward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. W. B. BARNHILL, John F. Dillard and J. A. Phillips, Trustees of the Estate of Emerson F. Woodward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied April 22, 1957.


Attorney(s) appearing for the Case

W. J. Knight, Houston, Tex., for petitioners.

Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, C. Guy Tadlock, and Walter Akerman, Jr., Attys., Dept. of Justice, John Potts Barnes, Chief Counsel, and Charles E. Lowery, Sp.Atty., I. R. S., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and CAMERON and JONES, Circuit Judges.


HUTCHESON, Chief Judge.

These appeals from the decision and order of the Tax Court,1 involving federal income taxes for the taxable year May 23, 1943 to April 30, 1944, and for the taxable years ending April 30, 1945, 1946, and 1947, present a single issue for review.

As petitioners state it in their brief:

"The sole issue for review is whether the Tax Court correctly held that the Commissioner of Internal Revenue, respondent...

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