1. Home
  2. Browse Decisions
  3. F.2d
  4. 673 F.2d
  5. 673 F.2d 784 (1982)
 

GRAFF v. C. I. R.

No. 80-2347.

673 F.2d 784 (1982)

Alvin V. GRAFF, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 22, 1982.

Attorney(s) appearing for the Case

Winstead, McGuire, Sechrest & Trimble, Robert L. Trimble, Thomas R. Helfand, Dallas, Tex., for petitioner-appellant.

Glen L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Jo-Ann Horn, Ann Belanger Durney, Attys., Tax Div., U. S. Dept. of Justice, Kenneth W. Gideon, Chief Counsel, Alan C. Levine, Dan Henry Lee, Internal Revenue Service, David E. Carmack, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BROWN, GOLDBERG and GEE, Circuit Judges.

PER CURIAM:

Having carefully considered the briefs and arguments of the parties in this appeal, taken on undisputed facts, we find ourselves in agreement with the rulings of the Tax Court on the points brought forward to us: that interest reduction payments made by the Department of Housing and Urban Development (HUD) on the taxpayer's-mortgagee's behalf pursuant to Section 236 of the National Housing Act, 12 U.S.C. § 1715z-1, are includable in his gross income...

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