Legal Opinion
Walter A. Utley and Vermelle S. Utley v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 13, 1990No. 89-4449PublishedCited by 15 opinions
1Per curiam
Walter A. Utley and Vermelle S. Utley (collectively, Taxpayers) appeal from the decision of the tax court holding them liable for deficiencies in their federal income tax payments for 1979 through 1982. Ut-ley v. Commissioner, 56 T.C.M. (CCH) 885 (1988). We agree with the tax court’s conclusion that Taxpayers were liable for deficiencies relating to their installment sale of an office building and acreage to their wholly-owned corporation. As for Taxpayers’ alleged transfer of a ranch and stock, we remand for further findings of fact and conclusions of law because the tax court failed to…
2Cases cited19 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Sujoy GUPTA, Plaintiff-Appellant, v. EAST TEXAS STATE UNIVERSITY, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1981
14 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Connie Edwards v. Your Credit, Inc.Court of Appeals for the Fifth Circuit · 1998
- Reich v. Circle C. Investments, Inc.Court of Appeals for the Fifth Circuit · 1993
- Lyle S. Chandler and Adolphus A. Maddox, on Behalf of Themselves and Others Similarly Situated v. The City of Dallas, the City of DallasCourt of Appeals for the Fifth Circuit · 1992
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2006
- Insilco Corp. v. United States (In Re Insilco Corp.)Court of Appeals for the Fifth Circuit · 1995
10 more not listed; retrieve them via the Exa API.