Legal Opinion
Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 3, 1957No. 16088PublishedCited by 53 opinions
1Opinion of the Court
JONES, Circuit Judge.
Joseph Merrick Jones, herein called the taxpayer, acquired title to property known as 621 St. Peter Street, in the City of New Orleans, through the liquidation of a corporation of which he was the sole stockholder. It is situated in the Vieux Carre section or French Quarter in proximity to St. Louis Cathedral. This area is the historical part of the City and the square in which the property is located is said to be the most historical one in the area. On the premises is a three-story building. The ground floor had been rented for mercantile purposes and the second and…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Helvering v. PowersSupreme Court of the United States · 1934
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
6 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Paul j.ussery and Allean M. Ussery v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- United States v. W. J. Wehrli and Helen B. WehrliCourt of Appeals for the Tenth Circuit · 1968
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- Bayou Verret Land Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1971
- George W. Gibbs and Kathleen I. Gibbs v. Laurie W. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1966
48 more not listed; retrieve them via the Exa API.