Legal Opinion

Commissioner of Internal Revenue v. Sullivan

Court of Appeals for the Fifth Circuit

Decided February 23, 1954No. 14562_1Published

1Opinion of the Court

210 F.2d 607

COMMISSIONER OF INTERNAL REVENUE

v.

SULLIVAN et al.

No. 14562.

United States Court of Appeals Fifth Circuit.

February 23, 1954.

Ellis N. Slack, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Charles W. Davis, Chief Counsel, Bureau Int. Rev., Charles E. Lowery, Sp. Atty., Bureau Int. Rev., Lee A. Jackson, Sp. Asst. to Atty. Gen. and Melva M. Graney, Sp. Asst. to Atty. Gen., for petitioner.

Dorothy Ann Kinney, Amarillo, Tex., for respondents.

Before HUTCHESON, Chief Judge, and HOLMES and RIVES, Circuit Judges.

HOLMES, Circuit Judge.

2Cases cited28 opinions

  1. Helvering v. WinmillSupreme Court of the United States · 1938
  2. Bazley v. CommissionerSupreme Court of the United States · 1947
  3. Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
  4. Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
  5. Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949

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