Legal Opinion
Frank Scofield, Collector of Internal Revenue v. A. J. Lewis and Grace M. Lewis
Court of Appeals for the Fifth Circuit
Decided January 20, 1958No. 16709PublishedCited by 41 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellees, A. J. Lewis and Grace M. Lewis, husband and wife, were members of a partnership which conducted two ranching operations in West Texas. They will be called taxpayers in this opinion. For Federal income tax reporting the taxpayers were on a cash basis and the partnership was on an accrual basis. The partnership’s operation was organized for the purpose of breeding high quality cattle and sheep. From year to year the partnership sold the steer calves and the mutton sheep produced by its breeding herd. It also sold, from time to time, from its breeding herd,…
2Cases cited13 opinions
- Miller v. United StatesSupreme Court of the United States · 1935
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Schafer v. HelveringSupreme Court of the United States · 1936
- Fawn Lake Ranch Co. v. Comm'rUnited States Tax Court · 1949
8 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- United States v. CattoSupreme Court of the United States · 1966
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Zinniel v. CommissionerUnited States Tax Court · 1987
- Eric N. Umbach v. Commissioner of Internal Revenue, Joseph D. Specking v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 2004
- Umbach v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
36 more not listed; retrieve them via the Exa API.