Legal Opinion
Emory W. Parsons and Erma M. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Howard H. Parsons and Martha Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Lawrence H. Parsons and Grace E. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania
Court of Appeals for the First Circuit
Decided May 29, 1958No. 12299-12301_1Published
1Opinion of the Court
255 F.2d 595
58-1 USTC P 9390, 58-2 USTC P 9580
Emory W. PARSONS and Erma M. Parsons, Appellants,
v.
Francis R. SMITH, Former Collector of Internal Revenue for
the First District of Pennsylvania.
Howard H. PARSONS and Martha Parsons, Appellants,
v.
Francis R. SMITH, Former Collector of Internal Revenue for
the First District of Pennsylvania.
Lawrence H. PARSONS and Grace E. Parsons, Appellants,
v.
Francis R. SMITH, Former Collector of Internal Revenue for
the First District of Pennsylvania.
Nos. 12299-12301.
United States Court of Appeals Third Circuit.
Argued Dec. 19, 1957.
Decided March 27, 1958, Rehearing…
Also in this document: Per curiam.
2Cases cited12 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Ruston v. CommissionerUnited States Tax Court · 1952
- Commissioner of Internal Revenue v. The Mammoth Coal CompanyCourt of Appeals for the Third Circuit · 1956
- Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
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