BRIMBERRY v. C. I. R.

No. 77-1105.

588 F.2d 975 (1979)

Elton BRIMBERRY and Estate of Norma Louise Brimberry, Deceased, Elton Brimberry, Independent Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 1, 1979.


Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Section, Karl P. Fryzel, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., Robert A. Bernstein, Atty., James E. Crowe, Jr., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before GEE and VANCE, Circuit Judges, and HUNTER, District Judge.


GEE, Circuit Judge:

Elton Brimberry, individually and as independent executor for the estate of his deceased wife, Norma Louise Brimberry,1 appeals an order of the Tax Court finding deficiencies in the income taxes due under the couple's joint tax returns for the years 1967 and 1968. The deficiencies resulted from the Commissioner's disallowance of claimed partially worthless debt deductions totalling $169,750 for the two years in question...

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