Legal Opinion
Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 5, 1954No. 14385_1PublishedCited by 102 opinions
1Opinion of the Court
RUSSELL, Circuit Judge.
For each of the years 1935-1944, inclusive, J. Baker Bryan filed his individual 1 income tax returns with the-Collector of Internal Revenue for the-District of Florida, and reported his. income on the cash receipts and disbursements basis. With the exception, of the return for 1943, which was not. filed until April, 1945, each of the returns was filed timely and all of the-reported tax was paid. In October,. 1945, a deputy collector of Internal Revenue, Marquis, was assigned to investigate taxpayer’s returns. As a result, of a joint investigation conducted by Marquis…
2Cases cited6 opinions
- Bryan v. United StatesCourt of Appeals for the Fifth Circuit · 1949
- Demetree v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Snell Isle, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
- Harris v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Cedarburg Canning Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- McGee v. CommissionerUnited States Tax Court · 1973
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
97 more not listed; retrieve them via the Exa API.