Legal Opinion
Joseph A. Roccaforte, Jr. And Sandra F. Roccaforte, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
Court of Appeals for the Fifth Circuit
Decided July 5, 1983No. 82-4048PublishedCited by 31 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
INTRODUCTION:
The Commissioner of Internal Revenue appeals the Tax Court’s decision that Glen-more Manor Apartments, Inc. [GMA] was a true, non-taxable corporate agent of its principals. Roccaforte v. Commissioner, 77 T.C. 263 (1981). We reverse, concluding that the Tax Court misapplied the test of agency status set out in National Carbide Corporation v. Commissioner, 336 U.S. 422, 69 S.Ct. 726, 93 L.Ed. 779 (1949), and therefore erred in its determination that GMA was a true, non-taxable corporate agent. FACTS AND PROCEDURAL HISTORY:
In late 1972, Jack N. Dyer, Sr.,…
2Cases cited8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- Collins v. United StatesDistrict Court, S.D. Georgia · 1974
- John R. Collins, II v. United StatesCourt of Appeals for the Fifth Circuit · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Johnsen v. CommissionerUnited States Tax Court · 1984
- Benjamin Raphan and Myrna Raphan v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Susan Gloger Moncrief and Peter L. Gloger, Independent Co-Executors of the Estate of Leroy J. Gloger and Reba K. Gloger v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Raphan v. United StatesUnited States Court of Claims · 1983
- Cities Service Co. v. Department of EnergyTemporary Emergency Court of Appeals · 1983
26 more not listed; retrieve them via the Exa API.