Legal Opinion
Humphrey v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 2, 1947No. 11921Published
1Opinion of the Court
162 F.2d 853 (1947)
HUMPHREY et al.
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 11921.
Circuit Court of Appeals, Fifth Circuit.
July 2, 1947.
R. B. Cannon, of Fort Worth, Tex., for petitioners.
Carlton Fox and Lee A. Jackson, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and John T. Rogers, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.
Before SIBLEY, HOLMES, and WALLER, Circuit Judges.
SIBLEY, Circuit Judge.
In redetermining the taxes for 1941 of the petitioners as partners in the firm of Joe A. Humphrey Company, the Tax…
2Cases cited6 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Beaumont v. CommissionerUnited States Board of Tax Appeals · 1932
- Beaumont v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Humphrey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
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