Legal Opinion
Charles W. Ireland and Carolyn P. Ireland v. United States
Court of Appeals for the Fifth Circuit
Decided July 15, 1980No. 78-3689PublishedCited by 56 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
Appellant Charles W. Ireland 1 (“Ireland”) used aircraft provided by his company to travel between his home and the firm’s headquarters. The Internal Revenue Service (“IRS”) assessed additional income to Ireland in the amount of the alleged value of the plane rides. After paying the resulting deficiency, Ireland brought suit in district court seeking a refund. The district court upheld the assessment and denied the refund. Ireland therefore appeals. We affirm the district court’s holding that the value of the plane trips is taxable income to Ireland, but disagree,…
2Cases cited19 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Fausner v. CommissionerSupreme Court of the United States · 1973
14 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- Melvin v. CommissionerUnited States Tax Court · 1987
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- Christopher v. Montgomery County Department of Health & Human ServicesCourt of Appeals of Maryland · 2004
51 more not listed; retrieve them via the Exa API.