Legal Opinion
Emmette L. Barran and Martha Barran v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 9, 1964No. 20599PublishedCited by 66 opinions
1Opinion of the Court
TUTTLE, Chief Judge.
Emmette L. Barran and C. E. Winton formerly were partners operating the White Way Pure Milk Company at Decatur, Alabama. For the year 1957 each partner filed a joint income tax return with his wife. This suit involves a dispute over the proper treatment of certain gains arising in connection with the sale of White Way in that year.
At the time of the sale the partnership was operating a milk plant in Decatur and selling the processed milk to retail and wholesale customers in thirteen northern Alabama counties. In addition to the plant, inventory, and equipment, the…
2Cases cited18 opinions
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Commissioner of Internal Revenue v. Maurice L. KillianCourt of Appeals for the Fifth Circuit · 1963
13 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Schmitz v. CommissionerUnited States Tax Court · 1968
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Charles W. Balthrope and Mary v. Balthrope v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
61 more not listed; retrieve them via the Exa API.