Legal Opinion
Boudreau v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 5, 1943No. 10291PublishedCited by 15 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The petitions are for review of a decision determining deficiencies in income tax for the year 1935 against Robert J. Boudreau and Ruth E. Boudreau, husband and wife, for $767.20, and against Wilmer J. Boudreau and wife, Opal Boudreau, for $692.79. The facts are stated in detail in the reported opinion of the Board of Tax Appeals, 45 B.T.A. 390.
On December 22, 1932, Jim Oil Company, a corporation, sold an oil lease for $150,000, in cash and $450,000 to be paid solely out of one-twelfth of the oil produced and saved from the property. Thereafter, the company received…
2Cases cited8 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Edwards Drilling Co. v. CommissionerUnited States Board of Tax Appeals · 1937
- Commissioner of Internal Revenue v. SwensonCourt of Appeals for the Fifth Circuit · 1932
- Dearing v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
- Boudreau v. CommissionerUnited States Board of Tax Appeals · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Chamberlin v. CommissionerUnited States Tax Court · 1959
- Stanley v. Waldheim v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Helen W. BienenstokCourt of Appeals for the Seventh Circuit · 1957
- Cassatt v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
10 more not listed; retrieve them via the Exa API.