Legal Opinion
Gill v. Commissioner
Court of Appeals for the Fifth Circuit
Decided August 14, 1962No. Nos. 19140, 19132PublishedCited by 7 opinions
1Opinion of the Court
JONES, Circuit Judge.
The two proceedings here before us for decision involve federal income tax liability of Robert S. Gill and his wife, Sara Louise Gill who is now deceased. All of the transactions from which the asserted tax liability arose were those of Robert S. Gill and he will herein be referred to as the taxpayer. Mrs. Gill was, and her executor is, a party because of the filing of joint husband and wife returns. The original controversy was before this Court in 1958. Gill v. United States, 5 Cir., 258 F.2d 553. The taxpayer had been a partner in Gill Printing and Stationery Company.…
2Cases cited11 opinions
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- Dubuque Packing Company v. United StatesDistrict Court, N.D. Iowa · 1954
- H. T. Hackney Co. v. United StatesUnited States Court of Claims · 1948
- Louis Pizitz Dry Goods Co., Inc. v. DealCourt of Appeals for the Fifth Circuit · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- United States v. Ed RachalCourt of Appeals for the Fifth Circuit · 1962
- Gooding v. United StatesUnited States Court of Claims · 1964
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Robert S. Gill, Individually and as of the Estate of Sara Louise Gill, Deceased v. Commissioner of Internal Revenue, Robert S. Gill, Individually and as of the Estate of Sara Louise Gill, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1962
2 more not listed; retrieve them via the Exa API.