Legal Opinion
Youngblood v. United States
District Court, W.D. Texas
Decided April 1, 1974No. Civ. A. A-69-CA-7PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ROBERTS, District Judge.
The plaintiffs filed this suit to compel the government to allow an amendment to their 1963 tax return in order to change the method of reporting certain land sales. The taxpayers wish to report the complete capital gains from those sales in their 1963 return rather than using the installment method of reporting the gains.
At the trial the following facts were established. The plaintiffs hired a tax attorney to handle all their tax matters. This attorney filed the 1963 tax return of the plaintiffs in November 1964, one month after the six…
2Cases cited5 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
- Marion C'de Baca v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939
- Commissioner of Internal Revenue v. SaundersCourt of Appeals for the Fifth Circuit · 1942
3Cited by5 opinions
- Bankers & Farmers Life Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- J. W. Youngblood v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- PERRY v. COMMISSIONERUnited States Tax Court · 1990
- Koch v. CommissionerUnited States Tax Court · 1978
- West v. United StatesDistrict Court, W.D. Arkansas · 1988