Legal Opinion
E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 22, 1954No. 14640_1PublishedCited by 50 opinions
1Opinion of the Court
DAWKINS, District Judge.
This is a petition to review the decisions of the Tax Court in four consolidated cases involving deficiencies assessed against petitioners for the years 1945 and 1946. Petitioners are husband and wife who filed separate returns for those years under the Texas community property laws.
Dr. E. W. Brown and his wife, Carrie L. Brown, accumulated considerable community property consisting of commercial and residential properties in Texas and Louisiana. Upon his death in 1917, Dr. Brown devised his interest in the community to his three children, E. W. Brown, Jr., (one of the…
2Cases cited6 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- Heller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
45 more not listed; retrieve them via the Exa API.