Legal Opinion
Barham v. United States
District Court, M.D. Georgia
Decided April 1, 1969No. Civ. A. 799PublishedCited by 14 opinions
1Opinion of the Court
BOOTLE, District Judge:
This income tax case is composed of two unrelated issues, each of which will be discussed and disposed of separately below. The taxpayer’s wife is a nominal party plaintiff since she filed a joint return with her husband for the relevant taxable years.
Capital Gains Issue
One of the separate and distinct issues is whether the plaintiff, a lawyer practicing in Valdosta, Georgia, is entitled to capital gain treatment on his share of income received from the sale of partnership (or joint venture) real estate. Both parties have made motions for summary judgment, and the only…
2Cases cited8 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Estate of Freeland v. CommissionerCourt of Appeals for the Ninth Circuit · 1968
- Wilbur v. CommissionerUnited States Tax Court · 1964
- United States v. Charles E. And Lois W. RosebrookCourt of Appeals for the Ninth Circuit · 1963
- Robert A. Riddell v. Leon W. ScalesCourt of Appeals for the Ninth Circuit · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Goodwin v. CommissionerUnited States Tax Court · 1980
- Joseph J. Tallal, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- Podell v. CommissionerUnited States Tax Court · 1970
- Grove v. Commissioners of Internal RevenueUnited States Tax Court · 1970
9 more not listed; retrieve them via the Exa API.