Legal Opinion

James E. Threlkeld v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided June 1, 1988No. 87-1511, 87-1592PublishedCited by 148 opinions

1Opinion of the Court

CONTIE, Senior Circuit Judge.

The Commissioner of Internal Revenue (Commissioner) appeals from the February 25, 1987 and March 20, 1987 decisions of the United States Tax Court. For the following reasons, we affirm the Tax Court’s judgments.

I

On May 10, 1979, taxpayer James Threl-keld filed a diversity action against J.B. Williams in the United States District Court for the Western District of Tennessee, alleging malicious prosecution. Williams had contracted to purchase some real estate from taxpayer and another, and then initiated and subsequently lost chancery court proceedings in an attempt…

2Cases cited6 opinions

  1. Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
  2. Metzger v. CommissionerUnited States Tax Court · 1987
  3. James Edward Bent v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1988
  4. The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
  5. William Q. Wolfson and Elizabeth Wolfson, Cross v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1981

1 more not listed; retrieve them via the Exa API.

3Cited by148 opinions

  1. United States v. BurkeSupreme Court of the United States · 1992
  2. Commissioner v. SchleierSupreme Court of the United States · 1995
  3. Michael A. Costantino, on Behalf of the Class of v. Trw, Inc. Jake Schoepler, Secretary, Board of Administrators Trw Salaried Pension PlanCourt of Appeals for the Sixth Circuit · 1994
  4. Robinson v. CommissionerUnited States Tax Court · 1994
  5. Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990

143 more not listed; retrieve them via the Exa API.

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