1. Home
  2. Browse Decisions
  3. F.2d
  4. 376 F.2d
  5. 376 F.2d 402 (1967)
 

UNITED STATES v. PARKER

No. 23296.

376 F.2d 402 (1967)

UNITED STATES of America, Appellant, v. Curtis L. PARKER and Martha Parker, Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 13, 1967.

Attorney(s) appearing for the Case

Richard M. Roberts, Acting Asst. Atty. Gen., Tax Div., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edward L. Shaheen, U. S. Atty., Edward V. Boagni, Asst. U. S. Atty., Shreveport, La., Richard C. Pugh, Atty., Dept. of Justice, Mitchell Rogovin, Asst. Atty. Gen., Melva M. Graney, Anthony Zell Roisman, Attys., Dept. of Justice, Washington, D. C., for appellant.

J. Philip Goode, Shreveport, La., for appellees.

Before GEWIN and GOLDBERG, Circuit Judges, and SPEARS, District Judge.

GOLDBERG, Circuit Judge:

The protesting and unhappy taxpayers, Curtis L. Parker and his wife, Martha, owned a wholesale and retail oil and gasoline business. On April 1, 1959, Parker and B. K. Eaves, a longtime employee, formed a Louisiana corporation incorporating Parker's business. The corporation had an authorized capital stock of 1,000 shares.

Parker subscribed to 800 shares and paid for them by transferring to the corporation certain property valued at...

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