Legal Opinion
Carl W. Bauer and Jane C. Bauer v. United States
Court of Appeals for the Fifth Circuit
Decided April 25, 1979No. 78-1699PublishedCited by 15 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
This is a tax refund case. The sole issue on appeal is whether taxpayers timely filed the action. Taxpayers, Carl W. Bauer and Jane C. Bauer, filed separate returns for 1969 and 1970 and a joint return for 1971 in which they claimed both a depletion deduction and a charitable contribution deduction. In March of 1972, taxpayers filed a claim for refund for taxable years 1969 and 1970 asserting they were entitled to an increased depletion allowance. This claim prompted the Internal Revenue Service to audit taxpayers’ 1969, 1970, and 1971 returns. In September, 1972,…
2Cases cited11 opinions
- United States v. KalesSupreme Court of the United States · 1941
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- United States v. RochelleCourt of Appeals for the Fifth Circuit · 1966
- Abraham Barenfeld and Lena Barenfeld v. The United States. Charles Barenfeld and Irma Barenfeld v. The United StatesUnited States Court of Claims · 1971
- Cumberland Portland Cement Co. v. United StatesUnited States Court of Claims · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Ronald N. FernCourt of Appeals for the Eleventh Circuit · 1983
- Norman B. Tapper and Eileen Tapper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Lee Martin, of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1988
- PALA, Inc. Employees Profit Sharing Plan & Trust Agreement v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
10 more not listed; retrieve them via the Exa API.