Legal Opinion
Wurtsbaugh v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 28, 1951No. 13382_1PublishedCited by 14 opinions
1Per curiam
Appealing from a decision and order sustaining the commissioner’s determination of deficiencies and their assessment against him as transferee of Lodwick Lumber Company, petitioner is here complaining of the findings of the Tax Court:1 2that Lodwick made a lease and sale of timber in 1941; that it thereby incurred a tax liability in that year for income and declared excess profit taxes; and that petitioner, as transferee, became and is liable therefor.
Insisting that the findings and conclusions* on which the decision rests, that Lodwick made the lease and sale in 1941, and thereby incurred…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- United States v. HorschelCourt of Appeals for the Ninth Circuit · 1953
- H. B. Snively v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
9 more not listed; retrieve them via the Exa API.