Legal Opinion
Jay H. Floyd and Julia M. Floyd v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 26, 1962No. 19127Published
1Opinion of the Court
309 F.2d 95
Jay H. FLOYD and Julia M. Floyd, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 19127.
United States Court of Appeals Fifth Circuit.
September 26, 1962.
Parker C. Fielder, Wm. Monroe Kerr, Midland, Tex., for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, C. R. Marshall, Atty., I. R. S., Melva M. Graney and John A. Bailey, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before TUTTLE, Chief Judge, and HUTCHESON and WISDOM, Circuit Judges.
2Cases cited3 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Jay H. Floyd and Julia M. Floyd v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Foster v. United StatesDistrict Court, E.D. Louisiana · 1962