Legal Opinion
Estate of Sam E. Broadhead, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 5, 1968No. 23998PublishedCited by 29 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
Taxpayer 1 has petitioned for review of an adverse decision of the Tax Court relating to federal income tax deficiencies assessed by the Commissioner of Internal Revenue for the taxable years 1956, 1958, 1959 and 1960.
Jurisdiction to review decisions of the Tax Court is conferred by 26 U.S.C. § 7482, which provides that the review shall be in the same manner and to the same extent as decisions of the district court in civil actions tried without a jury, thus imposing the clearly erroneous standard of Rule 52(a), Federal Rules of Civil Procedure. Cf. United States v.…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Boehm v. CommissionerSupreme Court of the United States · 1945
- White v. United StatesSupreme Court of the United States · 1938
- Magruder v. SuppleeSupreme Court of the United States · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Jack Haber and Doris Haber v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Piggly Wiggly Southern, Inc., Southern Graphic Art and Georgia Sales Company v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Redlark v. Comm'rUnited States Tax Court · 1996
- Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
24 more not listed; retrieve them via the Exa API.