Legal Opinion
Allen M. Early and Jeannette B. Early v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided October 12, 1971No. 29240PublishedCited by 13 opinions
1Opinion of the Court
GODBOLD, Circuit Judge:
The Commissioner appeals from a decision of the Tax Court which, over the dissents of six of its 15 members, overruled his determination of deficiencies in taxpayers’ federal income tax for the years 1964-65, and in addition sustained taxpayers’ claims for refunds for the same years. 52 T.C. 560 (1969). At issue is whether, and to what extent, taxpayers are entitled to periodic deductions for amortization of the value of a joint life estate which they acquired from the estate of a decedent.
The basic facts are not in dispute. Taxpayers Allen and Jeannette Early 1 are…
2Cases cited15 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Commissioner of Internal Revenue v. Beck's EstateCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Robert P. Shook and Barbara I. Shook v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Gordon v. CommissionerUnited States Tax Court · 1985
- Elrick v. CommissionerUnited States Tax Court · 1971
- Marianne Crocker Elrick v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
- Susan Taylor Martin v. United StatesCourt of Appeals for the Fifth Circuit · 1998
8 more not listed; retrieve them via the Exa API.