Legal Opinion
United States v. Edna Generes, Wife Of, and Allen H. Generes
Court of Appeals for the Fifth Circuit
Decided May 25, 1970No. 25713PublishedCited by 19 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
By this appeal the United States brings here for review a jury verdict and judgment below for the taxpayer1 in an income tax refund suit. Taxpayer, in the early 1940’s, entered into a partnership engaged in the construction business in New Orleans, Louisiana, with his son-in-law, William F. Kelly, who had already established the business. Taxpayer and Mr. Kelly were equal partners in this operation.
In 1954, the partnership was incorporated as Kelly-Generes Construction Company, Inc., which was engaged primarily in heavy construction work for various federal, state,…
2Cases cited6 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Mitchell Kelly v. George Patterson, Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. GeneresSupreme Court of the United States · 1972
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Smith v. CommissionerUnited States Tax Court · 1973
- Smith v. CommissionerUnited States Tax Court · 1970
- Ralston Purina Company v. Joe B. HobsonCourt of Appeals for the Fifth Circuit · 1977
14 more not listed; retrieve them via the Exa API.