Legal Opinion
Jack Haber and Doris Haber v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 20, 1970No. 28554PublishedCited by 82 opinions
1Per curiam
The Tax Court found that amounts shown on the books of a closely held corporation as loans to taxpayer, who, with his brother, controlled the eorporation, were in fact payments of cornpensation. This finding is clearly supported by substantial, if not overwhelming evidence in the record before us; we therefore must affirm. 1
The only serious issue is the effect of what taxpayer contends to be an inconsistent order entered by a referee in bankruptcy requiring him ,to turn over certain funds to the trustee in bankruptcy. This order was based upon the trustee’s petition, which recited that…
2Cases cited7 opinions
- Patricia Lebouef Murphy, as Administratrix of the Estate of Edward Fontenot, Deceased, Etc. v. Houma Well Service, and Eva C. Fontenot, IntervenorCourt of Appeals for the Fifth Circuit · 1969
- James Leo Huth v. Southern Pacific CompanyCourt of Appeals for the Fifth Circuit · 1969
- Estate of Sam E. Broadhead, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Emerson Institute v. United StatesCourt of Appeals for the D.C. Circuit · 1966
- Liston Zander Credit Company v. United StatesCourt of Appeals for the Fifth Circuit · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Haag v. CommissionerUnited States Tax Court · 1987
- Fisher v. CommissionerUnited States Tax Court · 1970
- Pierce v. CommissionerUnited States Tax Court · 1974
- Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
77 more not listed; retrieve them via the Exa API.