Legal Opinion
Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided December 3, 1980No. 77-3212PublishedCited by 32 opinions
1Opinion of the Court
FRANK M. JOHNSON, Jr., Circuit Judge:
This case arose out of Chapter XI petitions in bankruptcy filed by Barry L. Bat-telstein and Jerry E. Battelstein in the United States District Court for the Southern District of Texas. In the ensuing proceedings, the Internal Revenue Service (IRS) filed proof of claims against each. The Battelsteins objected to the claims and their objections were consolidated for trial. The bankruptcy judge denied the IRS claims after trial and the denial was affirmed by the district court. In response to an appeal filed by the IRS, a panel of this Court reversed the…
2Cases cited15 opinions
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Eckert v. BurnetSupreme Court of the United States · 1931
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Burck v. CommissionerUnited States Tax Court · 1975
10 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Blitzer v. United StatesUnited States Court of Claims · 1982
- H. C. Franklin and Marjorie Franklin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Schubel v. CommissionerUnited States Tax Court · 1981
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- Menz v. CommissionerUnited States Tax Court · 1983
27 more not listed; retrieve them via the Exa API.