Legal Opinion
Bramlette Building Corporation, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 19, 1970No. 28117_1PublishedCited by 23 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge.
This is an appeal from a decision of the Tax Court holding that the Internal Revenue Service had properly assessed a deficiency of $5,423.31 against the taxpayer. Three separate issues are involved in the case. We conclude that the Tax Court determined all issues of law correctly and that its fact findings are not clearly erroneous, and we therefore affirm. 1
Taxpayer owns and operates an office building as its only source of income. Its stockholders had elected during the years in issue, 1963 and 1964, to have the corporation treated under Subchapter S, 2 which…
2Cases cited5 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Patricia Lebouef Murphy, as Administratrix of the Estate of Edward Fontenot, Deceased, Etc. v. Houma Well Service, and Eva C. Fontenot, IntervenorCourt of Appeals for the Fifth Circuit · 1969
- James Leo Huth v. Southern Pacific CompanyCourt of Appeals for the Fifth Circuit · 1969
- Healy v. CommissionerSupreme Court of the United States · 1953
- Roob v. CommissionerUnited States Tax Court · 1968
3Cited by23 opinions
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Winn v. CommissionerUnited States Tax Court · 1976
- Thompson v. CommissionerUnited States Tax Court · 1980
- City Markets, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
18 more not listed; retrieve them via the Exa API.