EDWARDS v. C. I. R.

Nos. 44-68-45-68.

415 F.2d 578 (1969)

R. M. EDWARDS and Dorothy Edwards, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Loyd W. DISLER and Joy Disler, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearings Denied October 20, 1969.


Attorney(s) appearing for the Case

William A. Goffe, Tulsa, Okl. (Donald P. Moyers, Tulsa, Okl., was with him on the brief), for petitioners.

Michael B. Arkin, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Dept. of Justice, Washington, D. C., were with him on the brief) for respondent.

Before MURRAH, Chief Judge, and LEWIS and HOLLOWAY, Circuit Judges.


LEWIS, Circuit Judge.

This joint petition brought by taxpayers1 pursuant to 26 U.S.C. § 7482 seeks review of a decision of the Tax Court of the United States, 50 T.C. 220, wherein that court, with five judges dissenting, determined that certain income received by petitioning taxpayers during the years 1962, 1963, and 1964 should be taxed as ordinary dividend income pursuant to 26 U.S.C. §§...

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