Legal Opinion
Langford Inv. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 24, 1935No. 7422PublishedCited by 12 opinions
1Opinion of the Court
WALKER, Circuit Judge.
This case involves deficiency income tax assessments for the years 1924, 1925, 1926, 1928, and 1929, made against the petitioner, the successor trustee under an instrument executed by P. P. Langford and his wife on November 6, 1920. By that instrument, as appears therefrom, the grantors, “for and in consideration of the sum of ten dollars to us cash in hand paid by” the grantee, “and for the love and affection we bear to our children,” conveyed to the grantee their undivided one-third interest in described properties. Other provisions of that instrument which are…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. HuffSupreme Court of the United States · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Burdan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Sletteland v. CommissionerUnited States Tax Court · 1965
- Fidelity—Philadelphia Trust Co. v. CommissionerCourt of Appeals for the Third Circuit · 1940
- Strauss v. Van BeurenSupreme Court of Rhode Island · 1977
7 more not listed; retrieve them via the Exa API.