Legal Opinion
United States v. Herbert W. Virgin, Jr.
Court of Appeals for the Fifth Circuit
Decided March 16, 1956No. 15556PublishedCited by 26 opinions
1Opinion of the Court
JONES, Circuit Judge.
Dr. Herbert W. Virgin, Jr., the ap-pellee, to whom we will refer as the taxpayer, is an orthopedic surgeon practicing in Miami, Florida. Against him the Commissioner of Internal Revenue made deficiency assessments of income tax for 1946 and 1947, resulting, so far as here involved, from the disallowance of interest claimed to have been paid by the taxpayer to his wife. The deficiency assessments were paid, claims for refund were filed and rejected. Suit for refund was brought, tried before the district court without a jury, findings of fact and conclusions of law were…
2Cases cited9 opinions
- Autenreith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- United States v. South Georgia Ry. Co.Court of Appeals for the Fifth Circuit · 1939
- Commissioner of Internal Revenue v. ParkCourt of Appeals for the Third Circuit · 1940
- Woodward v. United StatesCourt of Appeals for the Eighth Circuit · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Borg v. CommissionerUnited States Tax Court · 1968
- United States v. Sylvan M. Byck and Beatrice ByckCourt of Appeals for the Fifth Circuit · 1963
- Warren Burnett and Emma Burnett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
21 more not listed; retrieve them via the Exa API.