Legal Opinion
Commissioner of Internal Revenue v. Owens
Court of Appeals for the Fifth Circuit
Decided March 17, 1934No. 7079, 7080PublishedCited by 11 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The respondents are husband and wife, in marital partnership under the Texas cornmunity laws. Their income taxes for 1929 are in dispute because of a transaction in bank stock during that year. They owned 2,165 shares of stock in North Texas National Bank which cost them $51,960. Their bank consolidated with Republic National Bank & Trust Company under two agreements simultaneously concluded by the directors of the two hanks and ratified b ^ stoekhol<lers pursuant to ^ TJgCA § 33 0ne of the agreomente pro. vided for & eonsoMated eorporation under ^ ekarter and ^ name of…
2Cited by11 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- South Texas Rice Warehouse Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Edmondson v. Allen-Russell Ford, Inc.Court of Appeals for the Fifth Circuit · 1978
- Love v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
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