Legal Opinion
Jennings v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 11, 1940No. 9383Published
1Opinion of the Court
110 F.2d 945 (1940)
JENNINGS et al.
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 9383.
Circuit Court of Appeals, Fifth Circuit.
April 11, 1940.
Muckleroy McDonnold, of San Antonio, Tex., for petitioners.
Helen R. Carloss, Sewall Key, and Joseph M. Jones, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Irving M. Tullar, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondents.
Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.
SIBLEY, Circuit Judge.
We think the Board of Tax Appeals wrongly refused…
2Cases cited8 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. KaufmanSupreme Court of the United States · 1925
- Jennings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Mintz v. Tri-County Natural Gas Co.Supreme Court of Pennsylvania · 1918
- United States v. CoulbyCourt of Appeals for the Sixth Circuit · 1919
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