Legal Opinion
Wood v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 28, 1957No. 16090PublishedCited by 25 opinions
1Opinion of the Court
JONES, Circuit Judge.
This is a Federal income tax case. The taxpayers, Owen A. Wood and Nona B. Wood, are husband and wife and are residents of Texas. The tax years involved are 1945 through 1949. The taxpayers filed separate returns reporting community income for the years 1945 through 1947, and joint returns for 1948 and 1949. The taxpayers made land purchases in the western part of Florida of 5240 acres in 1943, 17,755 acres in 1944, 3437 acres in 1945, and 220 acres in 1946, a total of 26,652 acres. They undertook to make sales by mail solicitation. Purchase order forms were sent to…
2Cases cited9 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Healy v. CommissionerSupreme Court of the United States · 1953
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Photo-Sonics, Inc. v. CommissionerUnited States Tax Court · 1964
- D. Loveman & Son Export Corp. v. CommissionerUnited States Tax Court · 1960
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
20 more not listed; retrieve them via the Exa API.