Legal Opinion
Robert Thomas and Susan B. Thomas v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 17, 1958No. 16838PublishedCited by 37 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellants, Robert Thomas, sometimes here called the taxpayer, and his wife, Susan B. Thomas, filed a joint income tax return for 1950. We have for review a determination of their tax liability for that year made by the Tax Court. Thomas v. Commissioner, 28 T.C. 1. The taxpayer grew up in the phosphate producing area of Florida and, over the years, acquired a knowledge of phosphate, the manner of locating it, and an acquaintance with the phosphate prospectors of the vicinity. In 1946 he was released from active duty with the Navy and took over the operation of a ranch…
2Cases cited14 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
- Wyoming Outdoor Coordinating Council v. Earl L. Butz, in His Official Capacity as Secretary of the United States Department of AgricultureCourt of Appeals for the Tenth Circuit · 1973
- Biedenharn Realty Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- Inglett & Company, Inc. v. Everglades Fertilizer Company, Inc.Court of Appeals for the Fifth Circuit · 1958
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
32 more not listed; retrieve them via the Exa API.