Legal Opinion
Mance T. Spillers and Mary J. Spillers v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 21, 1969No. 26092PublishedCited by 25 opinions
1Opinion of the Court
DYER, Circuit Judge:
This is a petition to review, pursuant to Section 7482 of the Internal Revenue Code of 1954, a decision by the Tax Court assessing income tax liabilities against the taxpayers Manee T. Spillers and Mary J. Spillers. They sought a re-determination in the Tax Court of asserted deficiencies in income tax for the years 1958, 1959 and 1961, claiming that a $50,000 loss suffered by them as owners of stock in a corporation which had become bankrupt should be treated as an ordinary (rather than capital) loss, pursuant to the provisions of Section 1244 of the Internal Revenue Code…
2Cases cited13 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Bernard F. Curry and Marvel I. Curry v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Ross D. Hogue and Mildred M. Hogue v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Siebert v. CommissionerUnited States Tax Court · 1969
- John H. Rickey and Lorraine C. Rickey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
20 more not listed; retrieve them via the Exa API.