Legal Opinion

United States v. James L. Ivey

Court of Appeals for the Fifth Circuit

Decided July 23, 1969No. 26668PublishedCited by 14 opinions

1Opinion of the Court

LEWIS R. MORGAN, Circuit Judge:

Pursuant to new Rule 18 of the Rules of this court, we have concluded on the merits that this case is of such character as not to justify oral argument and have directed the clerk to place the case on the Summary Calendar and to notify the parties in writing. See Murphy v. Houma Well Service, 5 Cir., 1969, 409 F.2d 804, Part I.

This litigation involves the 1959 tax liability of the appellant taxpayer James L. Ivey, a cash basis taxpayer who is a cotton farmer in the lower El Paso Valley, Texas. The appeal concerns income tax in the amount of $8,665.13 for that…

2Cases cited11 opinions

  1. Patricia Lebouef Murphy, as Administratrix of the Estate of Edward Fontenot, Deceased, Etc. v. Houma Well Service, and Eva C. Fontenot, IntervenorCourt of Appeals for the Fifth Circuit · 1969
  2. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
  3. Fritz Thompson and Dora M. Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
  4. Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
  5. O'shea v. New York, C. & St. L. R. Co.Court of Appeals for the Seventh Circuit · 1901

6 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Pennzoil Company v. Federal Energy Regulatory CommissionCourt of Appeals for the Fifth Circuit · 1981
  2. American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
  3. Yellow Pages Photos, Inc. v. Yellow Pages Group, LLCCourt of Appeals for the Eleventh Circuit · 2015
  4. Dow Chemical Co. and Subsidiaries v. United StatesDistrict Court, E.D. Michigan · 2003
  5. Furman v. United StatesDistrict Court, D. South Carolina · 1984

9 more not listed; retrieve them via the Exa API.

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