Legal Opinion
Dezendorf v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 9, 1963No. 19698PublishedCited by 14 opinions
1Opinion of the Court
JONES, Circuit Judge.
The petitioners, Edwin M. Dezendorf and Florence L. Dezendorf, his wife, seek *96to set aside a decision of the Tax Court which determined that they were liable for income tax deficiencies for the years 1952 and 1953 found by the respondent, the Commissioner of Internal Revenue. Edwin M. Dezendorf will be referred to as the taxpayer as Mrs. Dezendorf was not a participant in any of the transactions out of which the tax controversies arose. The taxpayer had owned and operated, for a good many years, a business of manufacturing and selling marble, feldspar and dolomite chips…
2Cases cited4 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Frost Lumber Industries v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
- William R. Forman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
3Cited by14 opinions
- Seaboard C. L. R. Co. v. CommissionerUnited States Tax Court · 1979
- Hammerstrom v. CommissionerUnited States Tax Court · 1973
- Brown v. CommissionerUnited States Tax Court · 1986
- Edwin M. Dezendorf and Florence L. Dezendorf v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Edwin M. Dezendorf and Florence L. DezendorfCourt of Appeals for the Fifth Circuit · 1963
- Mayo v. CommissionerUnited States Tax Court · 1971
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