Legal Opinion
Sneed v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 11, 1955No. Nos. 14855, 14871PublishedCited by 12 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
The relevant facts in these cases are the same, and both appeals may be disposed of in one opinion. The proceedings involve income taxes for the years 1940 and 1941. Jurisdiction of this court is invoked under Section 1141(a) of the Internal Revenue Code, as amended by Section 36 of the Act of June 25, 1948, 26 U.S.C.A. § 1141(a). The petition for review was filed on June 24, 1952. The Tax Court, 17 T.C. 1344, held that the decedent’s estate was taxable on only one-half of the community income for the periods here involved, and that the estate was entitled to deduct the…
2Cases cited13 opinions
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Arnold v. LeonardTexas Supreme Court · 1925
- Hopkins v. BaconSupreme Court of the United States · 1930
- Fernandez v. WienerSupreme Court of the United States · 1946
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Chase Nat'l Bank v. CommissionerUnited States Tax Court · 1955
- Petersen v. CommissionerUnited States Tax Court · 1961
- Estate of Machat v. CommissionerUnited States Tax Court · 1998
- Grimm v. CommissionerUnited States Tax Court · 1987
- Brad Love Sneed v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of J. T. Sneed, Jr., Deceased, Elizabeth Sneed Pool and L. J. Haile, ExecutorsCourt of Appeals for the Fifth Circuit · 1955
7 more not listed; retrieve them via the Exa API.