Legal Opinion
Ronald E. Schleppy and Leonette R. Schleppy v. Commissioner of Internal Revenue, David N. Smith and Judith A. Smith v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 23, 1979No. 76-4247PublishedCited by 1 opinion
1Opinion of the Court
601 F.2d 196
79-2 USTC P 9551
Ronald E. SCHLEPPY and Leonette R. Schleppy, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
David N. SMITH and Judith A. Smith, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Nos. 76-4247, 76-4248.
United States Court of Appeals,
Fifth Circuit.
Aug. 23, 1979.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Section, U. S. Dept. of Justice, Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., Ernest J. Brown, Stanley S. Shaw, Jr., Attys., Tax Div., Dept. of…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Downer v. CommissionerUnited States Tax Court · 1967
- Foster v. CommissionerUnited States Tax Court · 1947
- Schleppy v. CommissionerCourt of Appeals for the Fifth Circuit · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Baker Hughes, Incorporated v. United StatesCourt of Appeals for the Fifth Circuit · 2019