Legal Opinion

Clement v. And Marjorie A. Conole, Petitioners-Appellants-Cross v. Commissioner of Internal Revenue, Respondent-Appellee-Cross

Court of Appeals for the Fifth Circuit

Decided February 9, 1973No. 72-2629Published

1Opinion of the Court

473 F.2d 1037

73-1 USTC P 9224

Clement V. and Marjorie A. CONOLE,

Petitioners-Appellants-Cross Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross Appellant.

No. 72-2629.

United States Court of Appeals,

Fifth Circuit.

Feb. 9, 1973.

David S. Meisel, Palm Beach, Fla., for petitioners-appellants-cross appellees.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr., Acting Chief Counsel, William D. Brackett, Atty., I. R. S., Washington, D. C., Daniel B. Rosenbaum, Atty., Tax Div., Washington, D. C., for…

2Cases cited4 opinions

  1. M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
  2. Commissioner of Internal Revenue v. Grace H. Cunningham, Eugene F. Cunningham and Grace H. CunninghamCourt of Appeals for the Ninth Circuit · 1958
  3. Conole v. CommissionerUnited States Tax Court · 1971
  4. Clement v. And Marjorie A. Conole, Petitioners-Appellants-Cross v. Commissioner of Internal Revenue, Respondent-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1973

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