Anne L. and Tobin ARMSTRONG, Appellants,
v.
R. L. PHINNEY, District Director of Internal Revenue, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
May 2, 1968.
Rehearing Denied July 11, 1968.
Attorney(s) appearing for the Case
W. Dalton Tomlin, Marvin K. Collie, Houston, Tex., for appellants, Vinson, Elkins, Weems & Searls, Houston, Tex., of counsel.
Ernest Morgan, U. S. Atty., Andrew L. Jefferson, Jr., Asst. U. S. Atty., San Antonio, Tex., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Edward Lee Rogers, Attys., Dept. of Justice, Washington, D. C., for appellee, Ted Butler, Asst. U. S. Atty., of counsel.
Before COLEMAN, AINSWORTH and DYER, Circuit Judges.
United States Court of Appeals Fifth Circuit.
DYER, Circuit Judge:
Appealing from an adverse judgment1 in the court below, taxpayer, Tobin Armstrong,2 presents a novel question for our determination: Under the Internal Revenue Code of 1954 is it legally possible for a partner to be an employee of his partnership for purposes of section 119 of the Code? In granting the government's motion for summary judgment, the District Court answered this question in...
Let's get started
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.
