Legal Opinion
Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 6, 1951No. 13083PublishedCited by 61 opinions
1Opinion of the Court
STRUM, Circuit Judge.
These are two consolidated petitions to review decisions of the Tax Court which modified as to amount, but otherwise sustained, deficiency assessments in income taxes entered by the Commissioner of Internal Revenue against petitioners Nachman and Tobias for their fiscal tax year 1944-45.
Desiring to enter the retail liquor business as partners in Jacksonville, Florida, petitioners on April 25, 1944, purchased from one Baker Bryan for $8,000 • an existing liquor license, good until September 30, 1944, issued to Bryan by the City of Jacksonville for $750, the fee fixed by…
2Cases cited7 opinions
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Clark Thread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- House v. CottonSupreme Court of Florida · 1951
- Zakon v. CommissionerUnited States Board of Tax Appeals · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Dustin v. CommissionerUnited States Tax Court · 1969
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
- Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
56 more not listed; retrieve them via the Exa API.