Legal Opinion

Ellis Campbell, Jr., District Director of Internal Revenue v. David Fasken and Inez G. Fasken

Court of Appeals for the Fifth Circuit

Decided July 20, 1959No. 17235PublishedCited by 10 opinions

1Opinion of the Court

JONES, Circuit Judge.

David Fasken and his mother, Inez G. Fasken, brought suit against the District Director of Internal Revenue claiming a refund of income taxes for the years 1949 and 1950 and interest. Judgment for them was entered by the district court. From that judgment the district director has appealed. The Faskens, mother and son, who will be herein referred to as the taxpayers, owned approximately 165,000 acres in Andrews and adjacent counties in Texas. These lands were held by the taxpayers as partners, with David Fasken owning a 75% interest and Inez G. Fasken holding the…

2Cases cited8 opinions

  1. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
  2. William Louis Albritton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
  3. Haley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
  4. West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
  5. West v. CommissionerUnited States Tax Court · 1944

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

3Cited by10 opinions

  1. Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
  2. United States v. General Geophysical CompanyCourt of Appeals for the Fifth Circuit · 1961
  3. Kelvin Leon Jones v. Governor of FloridaCourt of Appeals for the Eleventh Circuit · 2020
  4. Cowden v. CommissionerCourt of Appeals for the Fifth Circuit · 1961
  5. Shore v. CommissionerCourt of Appeals for the Fifth Circuit · 1961

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

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