Legal Opinion
William G. And Martha C. Martin v. Commissioner of Internal Revenue, Joseph and Evelyn Creel v. Commissioner of Internal Revenue, Jonnie Parkinson v. Commissioner of Internal Revenue, Max Zager and Goldie R. Zager v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 6, 1981No. 80-1200PublishedCited by 2 opinions
1Opinion of the Court
649 F.2d 1133
81-2 USTC P 9534
William G. and Martha C. MARTIN, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Joseph and Evelyn CREEL, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Jonnie PARKINSON, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Max ZAGER and Goldie R. Zager, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Nos. 80-1200, 80-3135 and 80-5084.
United States Court of Appeals,
Fifth Circuit.
Unit A
July 6, 1981.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E.…
Also in this document: Dissent.
2Cases cited20 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- Dean v. CommissionerUnited States Tax Court · 1961
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- George Sercl, Jr., and Maryanne Sercl v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Haworth H. Parks v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982