Legal Opinion
Sherlock v. Commissioner
Court of Appeals for the Fifth Circuit
Decided September 27, 1961No. 18680PublishedCited by 6 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the income tax payable for the year 1954 by Chris J. Sherlock and Lenora Sherlock, his wife. The taxpayers contested the Commissioner’s determination and the Tax Court resolved the issues against them. Sherlock v. Commissioner, 34 T.C. 522. The taxpayers petitioned this Court to review the Tax Court’s decision. While the proceeding was pending before this Court, Chris J. Sherlock died and his wife, as his executrix, was substituted for him as a petitioner. Since only the income of Chris J. Sherlock is…
2Cases cited23 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Raymond H. Witte and Lillian B. WitteCourt of Appeals for the Fifth Circuit · 1962
- Lester Wm. Roth and Gertrude F. Roth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Chris J. Sherlock v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- United States v. HarrisonCourt of Appeals for the Fifth Circuit · 1962
- United States v. HarrisonCourt of Appeals for the Fifth Circuit · 1962
1 more not listed; retrieve them via the Exa API.