Legal Opinion
Flora L. Champion, Individually and as Independent of the Estate of Frank Champion, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 11, 1962No. 18937PublishedCited by 26 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Commissioner of Internal Revenue determined income tax deficiencies of Frank Champion and Flora L. Champion for the year 1951 in the amount of $3,358.94, and for the year 1952 in the amount of $177,096.56. The Tax Court agreed with the Commissioner’s determination, and its decision and order is before us for review. The transactions from which the asserted tax deficiency arose were those of Frank Champion, who was a party in the proceeding in the Tax Court which is before us for review. He has died and Flora L. Champion, his widow, has qualified as Independent…
2Cases cited9 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. SmithSupreme Court of the United States · 1945
- Du Pont v. CommissionerUnited States Tax Court · 1943
- Triplex Shoe Co. v. Rice & Hutchins, Inc.Supreme Court of Delaware · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Singer Co. v. United StatesUnited States Court of Claims · 1971
21 more not listed; retrieve them via the Exa API.