Legal Opinion
United States v. Louis A. Chemell, Esther Belle Chemell, Louis Dodd and Vivian K. Dodd
Court of Appeals for the Fifth Circuit
Decided May 17, 1957No. 16376PublishedCited by 16 opinions
1Opinion of the Court
JONES, Circuit Judge.
In actions for Federal income tax refunds the District Court for the Northern District of Georgia determined by judgments entered upon jury verdicts that the plaintiff taxpayers were, during the years 1948 and 1949, farmers within the meaning of Sec. 29.22(a)-7, Treasury Regulations 111, promulgated under the Internal Revenue Code of 1939. The United States has appealed and is claiming that the facts disclosed by the record show that the taxpayers were not farmers within the meaning of the regulations and that the district court should have entered judgments dismissing…
2Cases cited7 opinions
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Stokes v. CommissionerUnited States Tax Court · 1954
- Miller Hatcheries, Inc. v. BoyerCourt of Appeals for the Eighth Circuit · 1942
- United States v. SellersCourt of Appeals for the Fifth Circuit · 1935
- Louisiana & Arkansas Railway Company v. Mrs. Irene Booth MooreCourt of Appeals for the Fifth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Garth v. CommissionerUnited States Tax Court · 1971
- Hi-Plains Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1974
- Hi-Plains Enterprises, Inc. v. CommissionerUnited States Tax Court · 1973
- Maple Leaf Farms, Inc. v. CommissionerUnited States Tax Court · 1975
- United States v. National Broiler Marketing AssociationCourt of Appeals for the Fifth Circuit · 1977
11 more not listed; retrieve them via the Exa API.