Legal Opinion
Jones v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 27, 1981No. 79-1420PublishedCited by 17 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
Taxpayers appeal a decision of the Tax Court upholding the Commissioner’s assessments of deficiencies in their federal income tax. Taxpayers argue that the Tax Court erroneously concluded that taxpayers failed to prove the normal incidents of agency between a controlled corporation and a limited partnership in which they were partners. They maintain that the criteria formulated in National Carbide Corp. v. Commissioner of Internal Revenue, 336 U.S. 422, 69 S.Ct. 726, 93 L.Ed. 779 (1949), for determination of the agency status of a corporation have been…
2Cases cited24 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Strong v. CommissionerUnited States Tax Court · 1976
- Bolger v. CommissionerUnited States Tax Court · 1973
19 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Roccaforte v. CommissionerUnited States Tax Court · 1981
- Joseph A. Roccaforte, Jr. And Sandra F. Roccaforte, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1983
- Susan Gloger Moncrief and Peter L. Gloger, Independent Co-Executors of the Estate of Leroy J. Gloger and Reba K. Gloger v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Raphan v. United StatesUnited States Court of Claims · 1983
- Ourisman v. CommissionerUnited States Tax Court · 1984
12 more not listed; retrieve them via the Exa API.