Legal Opinion

Robert M. Brittingham v. Commissioner of Internal Revenue, Dallas Ceramic Co. v. Commissioner of Internal Revenue, Jeanne C. Brittingham v. Commissioner of Internal Revenue, Juan R. Brittingham, Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee

Court of Appeals for the Fifth Circuit

Decided July 23, 1979No. 77-1020Published

1Opinion of the Court

598 F.2d 1375

79-2 USTC P 9499

Robert M. BRITTINGHAM, Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

DALLAS CERAMIC CO., Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Jeanne C. BRITTINGHAM, Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Juan R. BRITTINGHAM, Petitioner-Appellee, Cross-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,

Cross-Appellee.

Nos. 77-1020, 77-1021, 77-1022 and 77-1023.

United States Court of Appeals,

Fifth Circuit.

July 23, 1979.

M. Carr Ferguson, Asst. Atty. Gen.,…

Also in this document: Per curiam.

2Cases cited26 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
  3. Ach v. CommissionerUnited States Tax Court · 1964
  4. South Texas Rice Warehouse Co. v. CommissionerUnited States Tax Court · 1965
  5. Asiatic Petroleum Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935

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