Legal Opinion

Commissioner of Internal Revenue v. Turney

Court of Appeals for the Fifth Circuit

Decided March 7, 1936No. 7790Published

1Opinion of the Court

82 F.2d 661 (1936)

COMMISSIONER OF INTERNAL REVENUE

v.

TURNEY.

No. 7790.

Circuit Court of Appeals, Fifth Circuit.

March 7, 1936.

J. P. Jackson, Sewall Key, Helen R. Carloss, and Lucius A. Buck, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Phillip A. Bayer, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Nelson Phillips, of Dallas, Tex., for respondent.

Before FOSTER, HUTCHESON, and WALKER, Circuit Judges.

WALKER, Circuit Judge.

The petitioner challenges the decision of the Board of Tax Appeals that one-half of the…

2Cases cited17 opinions

  1. Helvering v. TaylorSupreme Court of the United States · 1935
  2. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  3. Brown v. HelveringSupreme Court of the United States · 1934
  4. Helvering v. RankinSupreme Court of the United States · 1935
  5. Empire Gas & Fuel Co. v. StateTexas Supreme Court · 1932

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