Legal Opinion
Robert Lee Merritt and Winnie Merritt, G. Wesley Merritt and Fannie J. Merritt, Jack D. Merritt and Willa Gray Merritt, Virginia Bowling and Gladys Bowling, and James O. Watson, 3rd, and Lucy J. Watson v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Paragon Jewel Coal Company, Inc.
Court of Appeals for the Fourth Circuit
Decided March 17, 1964No. 9179PublishedCited by 7 opinions
1Opinion of the Court
330 F.2d 161
64-1 USTC P 9381
Robert Lee MERRITT and Winnie Merritt, G. Wesley Merritt and
Fannie J. Merritt, Jack D. Merritt and Willa Gray Merritt,
Virginia Bowling and Gladys Bowling, and James O. Watson,
3rd, and Lucy J. Watson, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
PARAGON JEWEL COAL COMPANY, Inc., Respondent.
No. 9179.
United States Court of Appeals Fourth Circuit.
Argued Jan. 13, 1964.
Decided March 17, 1964.
John Y. Merrell, Washington, D.C., for petitioners, taxpayers.
Michael Mulroney, Atty., Dept. of Justice (Louis F.…
2Cases cited6 opinions
- Parsons v. SmithSupreme Court of the United States · 1959
- Jack's Cookie Company, and Cross-Appellee v. A. A. Brooks, and Cross-AppellantCourt of Appeals for the Fourth Circuit · 1955
- C. W. And Mattie Stilwell and S. W. And Rosie Stilwell v. United StatesCourt of Appeals for the Fourth Circuit · 1957
- Elm Development Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Phillips Petroleum Co. v. BusterCourt of Appeals for the Tenth Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bakertown Coal Co. v. United StatesUnited States Court of Claims · 1973
- Estate of Lucas v. CommissionerUnited States Tax Court · 1979
- W. W. Oliver, Sr., Individually and as Administrator of the Estate of Alice M. Oliver v. United StatesCourt of Appeals for the Fourth Circuit · 1969
- Belknap v. CommissionerUnited States Tax Court · 1989
- Dharma Enters. v. CommissionerUnited States Tax Court · 1997
2 more not listed; retrieve them via the Exa API.