JONES v. COMMISSIONER OF INTERNAL REVENUE

No. 16088.

242 F.2d 616 (1957)

Joseph Merrick JONES and Eugenie Penick Jones, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied May 3, 1957.


Attorney(s) appearing for the Case

George Denegre, New Orleans, La., for petitioners.

George F. Lynch, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Helen A. Buckley, Atty., John Potts Barnes, Chief Counsel, John M. Morawski, Special Atty., Internal Revenue Serv., Washington, D. C., for respondent

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


JONES, Circuit Judge.

Joseph Merrick Jones, herein called the taxpayer, acquired title to property known as 621 St. Peter Street, in the City of New Orleans, through the liquidation of a corporation of which he was the sole stockholder. It is situated in the Vieux Carre section or French Quarter in proximity to St. Louis Cathedral. This area is the historical part of the City and the square in which the property is located is said to be the most historical one in...

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