Legal Opinion
Cullen v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 1, 1941No. 9759, 9760PublishedCited by 11 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The facts and issues presented by the petitions for review are identical and involve income tax liabilities of a husband and wife with relation to community income received by them in the year 1932. By stipulation of the parties and order of the Court the cases have been consolidated for all purposes on appeal.
The petitioners, H. R. Cullen and Lillie Cranz (Mrs. H. R.) Cullen, owned an undivided one-fourth interest in certain mineral' leases on lands in Fort Bend County, Texas. West Production Company owned an undivided one-fourth interest and Gulf Production Company…
2Cases cited7 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Commissioner of Internal Revenue v. FlemingCourt of Appeals for the Fifth Circuit · 1936
- West Production Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Thomas v. Peckham Oil Co.Court of Appeals for the Fifth Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pursell v. CommissionerUnited States Tax Court · 1962
- Hogan v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- United States v. Paul White and Anna Lee WhiteCourt of Appeals for the Tenth Circuit · 1962
- United States v. J. A. Morgan and Myra S. MorganCourt of Appeals for the Fifth Circuit · 1963
- McLean v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
6 more not listed; retrieve them via the Exa API.