Legal Opinion
Nelson v. CIR
Court of Appeals for the Fifth Circuit
Decided November 3, 2021No. 20-61068PublishedCited by 3 opinions
1Opinion of the Court
Case: 20-61068 Document: 00516079584 Page: 1 Date Filed: 11/03/2021 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED November 3, 2021 No. 20-61068 Lyle W. Cayce Clerk Mary P. Nelson; James C. Nelson, Petitioners—Appellants, versus Commissioner of Internal Revenue, Respondent—Appellee. Appeal from a Decision of the United States Tax Court Tax Court Nos. 27321-13 and 27313-13 Before King, Smith, and Haynes, Circuit Judges. King, Circuit Judge: Mary P. Nelson and James C. Nelson appeal from the Tax Court’s denial of their petition for a…
2Cases cited11 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Gilbert Texas Construction, L.P. v. Underwriters at Lloyd's LondonTexas Supreme Court · 2010
- Uri, Inc. v. Kleberg Cnty.Texas Supreme Court · 2018
- Community Health Systems Professional Services Corporation v. Henry Andrew Hansen, II, M.D.Texas Supreme Court · 2017
- Robinette v. HelveringSupreme Court of the United States · 1943
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3Cited by3 opinions
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- Vinton Public Power Authority v. Sam Rayburn Municipal Power AgencyDistrict Court, S.D. Texas · 2022