Legal Opinion
Seabrook v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 18, 1952No. 13677_1PublishedCited by 20 opinions
1Opinion of the Court
BORAH, Circuit Judge.
This is the second review of this case in this court. When it was here before we withheld decision until the Supreme Court had decided the case of Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, and then we ordered a reversal of the Tax Court’s opinion and judgment and remanded the cause to the Tax Court for further proceedings in conformity with the Supreme Court’s opinion in the Culbertson case, with the right preserved in either of the parties to offer such additional evidence as would be appropriate. Seabrook v. Commissioner, 5 Cir., 176 F.2d…
2Cases cited16 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
11 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Joe Lynch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Marcus v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Tomlinson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Turner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
15 more not listed; retrieve them via the Exa API.