1. Home
  2. Browse Decisions
  3. F.2d
  4. 450 F.2d
  5. 450 F.2d 850 (1971)
 

BAYOU VERRET LAND CO. INC. v. C. I. R.

No. 30347.

450 F.2d 850 (1971)

BAYOU VERRET LAND CO., Inc., et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Carlos and Jacqueline MARCELLO et al., Petitioners-Cross-Respondents, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Cross-Petitioner.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied January 3, 1972.

Attorney(s) appearing for the Case

deQuincy V. Sutton, Meridian, Miss., Thomas J. Taylor, New Orleans, La., for petitioners.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Eugene F. Colella, Atty., I. R. S., John M. Brant, Carleton D. Powell, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before GOLDBERG, GODBOLD and RONEY, Circuit Judges.

GODBOLD, Circuit Judge:

Consolidated for review in this court are five appeals from similarly consolidated decisions of the Tax Court on petitions to redetermine the Commissioner's assessments of deficiencies in the tax liabilities of a number of related Louisiana taxpayers.1 We affirm in part and reverse and remand in part.

I. Bayou Verret and Churchill Farms

During 1959-64 Bayou Verret Land Co., Inc., and Churchill...

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