1. Home
  2. Browse Decisions
  3. F.2d
  4. 423 F.2d
  5. 423 F.2d 73 (1970)
 

BANKERS MORTGAGE COMPANY v. UNITED STATES

No. 27396.

423 F.2d 73 (1970)

BANKERS MORTGAGE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Certiorari Denied June 29, 1970.

Attorney(s) appearing for the Case

Walter P. Zivley, Carroll Shaddock, Liddell, Dawson, Sapp & Zivley, Houston, Tex., for appellant.

Anthony J. P. Farris, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for appellee.

Before GEWIN, THORNBERRY and AINSWORTH, Circuit Judges.

Certiorari Denied June 29, 1970. See 90 S.Ct. 2242.

GEWIN, Circuit Judge:

We are again called upon to determine the tax consequences of a 1937 transaction between Bankers Mortgage Company (taxpayer) and Humble Oil and Refining Company (Humble). Over a quarter of a century ago this court1 quoted Mr. Justice Frankfurter2 in characterizing the transaction here under scrutiny "as `a technically elegant...

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