Legal Opinion
McClure v. Hopper
Court of Appeals for the Fifth Circuit
Decided August 2, 1978No. 78-1080PublishedCited by 35 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
In this tax refund suit the question for decision is the validity of a claimed loss deduction growing out of the sale and repurchase by taxpayer to a bank of a large amount of unrated municipal bonds. Plaintiffs David M. Fender, Trust No. 1, Harris R. Fender, Jr., Trust No. 1, and co-trustees Harris R. Fender and Thomas Sharp, brought this suit1 seeking a refund of 1969 federal income taxes assessed as a result of the Internal Revenue Service’s disallowance of a loss deduction claimed in connection with the sale and repurchase of municipal bonds held by the trust. The…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Biedenharn Realty Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Waterman Steamship Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Du Pont v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Tony Santillanes v. United States Parole Commission and Bureau of PrisonsCourt of Appeals for the Tenth Circuit · 1985
- United States v. Jean Paul GaborCourt of Appeals for the Fifth Circuit · 1990
- Willie Griffin, Jr. v. EbbertCourt of Appeals for the Fifth Circuit · 2014
- United States v. Andrew Kennedy BrownCourt of Appeals for the Fifth Circuit · 1985
- Joe Michael Blasingame v. W. J. Estelle, Jr., Director, Texas Department of CorrectionsCourt of Appeals for the Fifth Circuit · 1979
30 more not listed; retrieve them via the Exa API.