Legal Opinion
Melvin Mailloux and Abigail Mailloux, Robert R. Foley and Mary J. Foley v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 8, 1963No. 19932PublishedCited by 9 opinions
1Opinion of the Court
JONES, Circuit Judge.
The petitioners bring to the Court for review a decision of the Tax Court finding income tax deficiencies against them. Joint returns had been filed. Only the husbands, Melvin Mailloux and Robert R. Foley, were participants in the transactions giving rise to the finding of tax liability, and they will be referred to as the taxpayers.
Critchell Parsons was the principal promoter of Rocky Mountain Uranium Corporation. It was incorporated on May 3, 1954. Transfers of uranium mining claims to the corporation were made or agreed upon in exchange for 1,450,000 shares of the…
2Cases cited4 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Goldwasser v. CommissionerUnited States Board of Tax Appeals · 1942
- Trinity Corp. v. Commissioner of Internal Revenue.Court of Appeals for the Fifth Circuit · 1942
- Kirby v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
3Cited by9 opinions
- Aaron L. Kolom and Serita Kolom v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- Cook v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2003
- James v. CommissionerUnited States Tax Court · 1969
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