Legal Opinion
Turnbull, Inc., Transferee (Formerly J. Gordon Turnbull, Inc.) v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 22, 1967No. 22174_1PublishedCited by 26 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
This taxpayer’s petition for review of an adverse decision of the Tax Court involves a complicated set of facts in which three corporations, J. Gordon Turnbull, Inc., taxpayer, H. R. Henderson and Company and Price Construction Company, as well as two individuals, Cameron McElroy, Jr. and H. R. Henderson, are the principal participants.
The story begins chronologically with the incorporation of J. Gordon Turnbull, Inc. (JGT) under the laws of Ohio in August 1941. The corporation was authorized to furnish engineering, architectural and construction management services…
2Cases cited8 opinions
- Helvering v. EubankSupreme Court of the United States · 1941
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- J. Ungar, Inc. v. Commissioner of Internal Revenue, Jesse Ungar (Transferee) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- F. R. Daugette, and F. R. Daugette and Mary E. Daugette v. George D. Patterson, District Director of Internal Revenue, for District of AlabamaCourt of Appeals for the Fifth Circuit · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- Security Industrial Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Harder Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Bellin v. CommissionerUnited States Tax Court · 1975
21 more not listed; retrieve them via the Exa API.