1. Home
  2. Browse Decisions
  3. F.3d
  4. 179 F.3d
  5. 179 F.3d 281 (1999)
 

IN RE LAMBERT

No. 98-30507.

179 F.3d 281 (1999)

In the Matter of: Laurence Lucius LAMBERT, Debtor. Laurence Lucius Lambert, Appellee-Cross-Appellant, v. Mississippi State Tax Commission, Appellant-Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

June 22, 1999.

Attorney(s) appearing for the Case

Robert R. Casey, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Baton Rouge, LA, for Lambert.

Brenda Greer Cameron, Bobby R. Long, Raymond, MS, for Mississippi State Tax Commission.

Before KING, Chief Judge, and REYNALDO G. GARZA and JOLLY, Circuit Judges.

E. GRADY JOLLY, Circuit Judge:

In this case, Lawrence Lucius Lambert, a nonresident of Mississippi, sold Mississippi land he personally owned, along with Mississippi land he owned through an S corporation. Because the sale by the company was structured as an installment sale combined with the dissolution of the company, the company did not recognize any capital gain from the transaction under federal tax laws. In a subsequent bankruptcy proceeding, the Mississippi...

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