1. Home
  2. Browse Decisions
  3. F.2d
  4. 649 F.2d
  5. 649 F.2d 1133 (1981)
 

MARTIN v. C. I. R.

Nos. 80-1200, 80-3135 and 80-5084.

649 F.2d 1133 (1981)

William G. and Martha C. MARTIN, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Joseph and Evelyn CREEL, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Jonnie PARKINSON, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Max ZAGER and Goldie R. Zager, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

July 6, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sect., Michael L. Paup, Chief, Appellate Section, Jonathan S. Cohen, James F. Miller, Attys., Tax Div., Dept. of Justice, Washington D.C., for C.I.R.

Cantey, Hanger, Gooch, Munn & Collins, Kirk R. Manning, Fort Worth, Tex., for William G. & Martha C. Martin.

Newton & Shelton, Paul M. Newton, Gulfport, Miss., for Creel & Parkinson.

Tuggle, Duggins, Meschan, Thornton & Elrod, William L. Tankersley, III, Greensboro, N.C., for Max and Goldie R. Zager.

Before GOLDBERG, REAVLEY and TATE, Circuit Judges.

TATE, Circuit Judge:

In Dean v. Commission, 35 T.C. 1083 (1961), the Tax Court held that the use of funds from an interest-free loan to a taxpayer did not constitute a taxable benefit. The Commissioner's present appeals are his latest effort to secure an overruling or modification of the Dean rationale, which the Tax Court followed in the present cases, in its holding that the interest-free loans did not result in taxable...

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