Legal Opinion
Kirby v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 8, 1939No. 8927PublishedCited by 6 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This is an appeal from an order of the Board re-determining deficiencies in income taxes for the year 1929.
What is in question here is whether four purported fact findings, on which the re-determination is in part based, shall stand. Petitioners concede that if they are supported by evidence, the determination and order must be affirmed. They contend that the findings, or some of them, are without support, and that there should be a reversal and remand for a new determination.
The four findings attacked are: (1) That petitioners realized a gain of $5096.-10 from the…
2Cases cited5 opinions
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- P. G. Peurifoy v. G. W. WiebuschTexas Supreme Court · 1938
- Darling v. CommissionerUnited States Board of Tax Appeals · 1930
- Industrial Rayon Corp. v. Commissioner of Internal RevenuesCourt of Appeals for the Sixth Circuit · 1938
3Cited by6 opinions
- Reading & Bates Corp. v. United StatesUnited States Court of Federal Claims · 1998
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Bullard v. United StatesCourt of Appeals for the Second Circuit · 1944
- Avery Brundage and Elizabeth D. Brundage v. United StatesCourt of Appeals for the Seventh Circuit · 1960
- Melvin Mailloux and Abigail Mailloux, Robert R. Foley and Mary J. Foley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
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