Legal Opinion
Commissioner of Internal Revenue v. James B. Kelley and Lena S. Kelley, and John Waltman and Doris Waltman
Court of Appeals for the Fifth Circuit
Decided August 2, 1961No. 18185Published
1Opinion of the Court
293 F.2d 904
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
James B. KELLEY and Lena S. Kelley, and
John Waltman and Doris Waltman, Respondents.
No. 18185.
United States Court of Appeals Fifth Circuit.
August 2, 1961.
David O. Walter, Harry Baum, Lee A. Jackson, Dept. of Justice, Washington, D. C., Claude R. Marshall, Sp. Atty., I. R. S., Hart H. Spiegel, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for petitioner.
William R. Frazier, Jacksonville, Fla., Hill & Frazier, James P. Hill, Jacksonville, Fla., for respondents.
Before TUTTLE, Chief Judge, and RIVES and…
2Cases cited20 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Abbott v. CommissionerUnited States Tax Court · 1957
- Arthur L. Lawrence and Alma P. Lawrence v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Sidney v. CommissionerUnited States Tax Court · 1958
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