Legal Opinion
Paul H. Van Wagoner and Wife Muriel Van Wagoner and J. W. Walker and Wife, Violet Walker v. United States
Court of Appeals for the Fifth Circuit
Decided November 3, 1966No. 22890PublishedCited by 17 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge.
Plaintiffs sued to recover refunds of federal income taxes paid for the period 1959 through 1961. The case was submitted to the court on an agreed stipulation of facts. The trial judge decided against the plaintiffs and they have appealed from an adverse decision.
Taxpayers were partners in a managing general insurance agency with offices in Dallas, Texas. They kept their individual records and filed their federal income tax returns on a cash receipts and disbursements basis; the partnership used an accrual method. During the years involved the partnership was general…
2Cases cited5 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
- Astor Holding Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- Commissioner of Internal Revenue v. J. W. Gaddy and Ruth Gaddy, J. W. Gaddy and Ruth Gaddy v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Clara G. Zaconick v. Leo P. McKee as Trustee in Bankruptcy for Crescent Art Galleries, Inc., D/B/A Half Moon Art GalleriesCourt of Appeals for the Fifth Circuit · 1962
3Cited by17 opinions
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- The Franklin Life Insurance Company v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- United States v. W. B. And Edna B. WilliamsCourt of Appeals for the Fifth Circuit · 1968
- City Gas Company of Florida v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
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