Legal Opinion

George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha Thomas

Court of Appeals for the Fifth Circuit

Decided April 12, 1961No. 18263_1Published

1Opinion of the Court

289 F.2d 108

George D. PATTERSON, District Director of Internal Revenue, Appellant,

v.

J. C. THOMAS and Martha Thomas, Appellees.

No. 18263.

United States Court of Appeals Fifth Circuit.

March 16, 1961.

Rehearing Denied April 12, 1961.

COPYRIGHT MATERIAL OMITTED Norman H. Wolfe, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., W. L. Longshore, U. S. Atty., Birmingham, Ala., Howard A. Heffron, Acting Asst. Atty. Gen., I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C., M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for appellant.

John W. Gillon, Ira L.…

2Cases cited20 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Welch v. HelveringSupreme Court of the United States · 1933
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Commissioner v. DubersteinSupreme Court of the United States · 1960
  5. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955

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