Legal Opinion
Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 11, 1968No. 24751_1PublishedCited by 16 opinions
1Opinion of the Court
DYER, Circuit Judge:
Appealing from an adverse judgment 1 in the court below, taxpayer, Tobin Armstrong, 2 presents a novel question for our determination: Under the Internal Revenue Code of 1954 is it legally possible for a partner to be an employee of his partnership for purposes of section 119 of the Code? In granting the governmenf’s motion for summary judgment, the District Court answered this question in the negative. We disagree and reverse.
Taxpayer is the manager of the 50,000 acre Armstrong ranch located in Armstrong, Texas. Beef cattle are raised and some of the land contains certain…
2Cases cited10 opinions
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Sverdrup v. CommissionerUnited States Tax Court · 1950
- Commissioner of Internal Revenue v. Richard E. And Helen MoranCourt of Appeals for the Eighth Circuit · 1956
- Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
- Wegener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Marilyn Wheeler v. Main HurdmanCourt of Appeals for the Tenth Circuit · 1987
- Equal Employment Opportunity Commission, Applicant-Appellee v. Sidley Austin Brown & WoodCourt of Appeals for the Seventh Circuit · 2002
- Miller v. CommissionerUnited States Tax Court · 1969
- Daniel S. Kampel and Clarisse Kampel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
- Kampel v. CommissionerUnited States Tax Court · 1979
11 more not listed; retrieve them via the Exa API.