Legal Opinion
Wofford v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Wofford
Court of Appeals for the Fifth Circuit
Decided November 18, 1953No. 14225PublishedCited by 15 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
These two petitions seeking a review of the decision of the Tax Court, one filed by the taxpayer and one by the Commissioner, involve claimed deficiencies in income taxes for the fiscal years ending June, 1941, 1942, and 1944.
The taxpayer’s petition presents two substantial questions for our decision. One of these is whether the Tax Court erred in holding and deciding that the petitioner and his wife as trustees for their minor daughter were not members of the partnership which in the fiscal years, 1942, 1943, and 1944, operated the Tatem Hotel property. The other is…
2Cases cited9 opinions
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Dipson Theatres, Inc. v. Buffalo Theatres, Inc.Court of Appeals for the Second Circuit · 1951
- Henson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- T. M. Stanback, T. M. Stanback and Ada M. Stanback, Fred J. Stanback, Fred J. Stanback and Elizabeth C. Stanback v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Rose v. CommissionerUnited States Tax Court · 1955
- West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Stanback v. CommissionerUnited States Tax Court · 1956
- Morton v. CommissionerUnited States Tax Court · 1966
10 more not listed; retrieve them via the Exa API.