Legal Opinion
Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 12, 1962No. 19226PublishedCited by 45 opinions
1Opinion of the Court
CAMERON, Circuit Judge.
These consolidated cases involve deficiencies in federal income tax for 1955, as determined by the Commissioner, in the amount of $3,666.02 in the case of Nelson Weaver Realty Company, and $54,192.89 in the case of Nelson Weaver Mortgage Company. The decisions of the Tax Court we are called upon to review under § 7482 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7482 were entered March 17, 1961 and are reported at 35 T.C. 937, where the terms of the contracts and the detailed facts may be found.
The questions presented are whether the Tax Court erred in deciding…
2Cases cited33 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- United States v. BessSupreme Court of the United States · 1958
- Alabama State Federation of Labor v. McAdorySupreme Court of the United States · 1945
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
28 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Commissioner of Internal Revenue v. Maurice L. KillianCourt of Appeals for the Fifth Circuit · 1963
- Winn-Dixie Montgomery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Fritz Thompson and Dora M. Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
40 more not listed; retrieve them via the Exa API.