Legal Opinion
Finley W. Holbrook and Faith Holbrook v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 20, 1971No. 31113PublishedCited by 13 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
This appeal involves alleged deficiencies in taxpayer’s income taxes for the years 1963 and 1964 in the amounts of $3,263.45 and $4,314.79, respectively. Judgment for respondent (the Commissioner) was reported on August 25, 1970 at 54 T.C. 1617. Jurisdiction is conferred on this Court by Section 7482 of the Internal Revenue Code of 1954.
The facts are not in dispute. In December, 1962, Ecland Oil Participation Corporation (Ecland) conveyed various undivided interests in oil, gas, and other minerals and leasehold interests to Hol-brook (taxpayer), reserving a…
2Cases cited25 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Palmer v. BenderSupreme Court of the United States · 1932
20 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Herbel v. CommissionerUnited States Tax Court · 1996
- C.M. Thibodaux Co. v. United StatesDistrict Court, E.D. Louisiana · 1989
- Greenfield v. CommissionerCourt of Appeals for the Fifth Circuit · 1975
- The Producers Supply & Tool Company, Plaintiff-Appellant-Cross-Appellee v. The United States of America, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Fifth Circuit · 1972
- Clayton E. Greenfield and Carmen F. Greenfield, Cross v. Commissioner of Internal Revenue, Cross Fred S. Bugg and Pauline C. Bugg, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Fifth Circuit · 1975
8 more not listed; retrieve them via the Exa API.