Legal Opinion
I. J. Marshall and Claribel Marshall v. Commissioner of Internal Revenue, Flora H. Miller v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 7, 1975No. 73-1953 to 73-1955PublishedCited by 21 opinions
1Opinion of the Court
MOORE, Senior Circuit Judge:
I. J. Marshall 1 and Flora H. Miller 2 are residents of Roswell, New Mexico. Both are major shareholders of the Realty Investment Company of Roswell, Inc. (Realty), a New Mexico corporation authorized, under its articles of incorporation, to conduct and engage in: a small loan business; an insurance agency; and a real estate brokerage business, including the operation, development, handling, management, and sale of real property.
Realty filed its income tax returns as a regular corporation through the taxable year ending on June 30, 1967. It then filed an election…
2Cases cited5 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Jasper L. House, Jr., and Edra F. House v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Marshall v. CommissionerUnited States Tax Court · 1973
- Valley Loan Association v. United StatesDistrict Court, D. Colorado · 1966
- Joseph B. Zychinski and Marie H. Zychinski v. Commissioner of Internal Revenue, Estate of Henry J. Richter, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1974
3Cited by21 opinions
- United Telecommunications, Inc. (Formerly United Utilities, Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1978
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Parker v. Saunders (In Re Bakersfield Westar, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- Davenport v. CommissionerUnited States Tax Court · 1978
- John D. Crouch v. United StatesCourt of Appeals for the Tenth Circuit · 1982
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