Legal Opinion

Frank Cowden, Sr., and Wife Gladys Cowden, Petitioner-Respondent v. Commissioner of Internal Revenue, Respondent-Petitioner, Commissioner of Internal Revenue, Respondent-Petitioner v. Frank Cowden, Sr., and Wife Gladys Cowden, Petitioner-Respondent

Court of Appeals for the Fifth Circuit

Decided April 12, 1961No. 18294_1PublishedCited by 4 opinions

1Opinion of the Court

289 F.2d 20

Frank COWDEN, Sr., and wife Gladys Cowden et al., Petitioner-Respondent,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Petitioner,

COMMISSIONER OF INTERNAL REVENUE, Respondent-Petitioner,

v.

Frank COWDEN, Sr., and wife Gladys Cowden et al., Petitioner-Respondent.

No. 18294.

United States Court of Appeals Fifth Circuit.

April 12, 1961.

Richard S. Brooks, Whitaker & Brooks, Midland, Tex., for petitioners-respondents, Frank Cowden, Sr., and wife, Gladys Cowden, Frank Cowden, Jr., and wife, June Cowden, Elizabeth Ann Cowden Walter, Courtney Cowden and wife, Margaret P. Cowden.

Harold M.…

2Cases cited28 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Burnet v. HarmelSupreme Court of the United States · 1932
  3. Knetsch v. United StatesSupreme Court of the United States · 1960
  4. Palmer v. BenderSupreme Court of the United States · 1932
  5. United States v. PhellisSupreme Court of the United States · 1921

23 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. District of Columbia v. Louis NeymanCourt of Appeals for the D.C. Circuit · 1969
  2. Filgo v. United StatesDistrict Court, N.D. Texas · 1974
  3. Edna Bennett Hirst v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978
  4. Edna Bennett Hirst v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978

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