Legal Opinion
J.H. Harris, and William J. Martin v. United States
Court of Appeals for the Fifth Circuit
Decided June 7, 1990No. 89-3024PublishedCited by 32 opinions
1Opinion of the Court
GARWOOD, Circuit Judge:
In this federal income tax refund suit, plaintiffs-appellants, J.H. Harris (Harris) and William J. Martin (Martin), collectively Taxpayers, appeal the district court’s summary judgment in favor of defendant-appel-lee, the United States (Government). We affirm.
Facts and Proceedings Below
In June 1982, Taxpayers contracted with Trans-Lux New Orleans Corporation to purchase for $665,585 cash a New Orleans pornographic theater that they intended to convert into a wedding hall. The Taxpayers’ obligations under the contract were conditioned on their being able to secure from a…
2Cases cited15 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Hitchins v. CommissionerUnited States Tax Court · 1994
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Spencer v. CommissionerUnited States Tax Court · 1998
- Uri v. CommissionerCourt of Appeals for the Tenth Circuit · 1991
27 more not listed; retrieve them via the Exa API.