Legal Opinion
United States v. Sylvan M. Byck and Beatrice Byck
Court of Appeals for the Fifth Circuit
Decided December 20, 1963No. 20194_1PublishedCited by 28 opinions
1Opinion of the Court
GRIFFIN B. BELL, Circuit Judge.
This appeal is from a jury verdict and judgment thereon in favor of taxpayers on a claim for refund of income taxes for the year 1956. 1 Mr. Byck between the years 1919 and 1959 engaged in many ventures for profit, mostly through the medium of corporations, but some as a member of partnerships, and in others as a sole proprietor. Most were in real estate development, rental properties, and the construction field.
The claim for refund arises out of the following circumstances. In 1948 Mr. Byck, together with Mr. Worrell, organized the Byck-Worrell Construction…
2Cases cited7 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- White v. United StatesSupreme Court of the United States · 1938
- Vincent C. Giblin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
- United States v. Herbert W. Virgin, Jr.Court of Appeals for the Fifth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Millsap v. CommissionerUnited States Tax Court · 1966
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Bernard F. Curry and Marvel I. Curry v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Deely v. CommissionerUnited States Tax Court · 1980
- Mitchell Kelly v. George Patterson, Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
23 more not listed; retrieve them via the Exa API.