Legal Opinion
G. A. Heft and Edna S. Heft v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 15, 1961No. 18694_1Published
1Opinion of the Court
294 F.2d 795
61-2 USTC P 9655
G. A. HEFT and Edna S. Heft, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 18694.
United States Court of Appeals Fifth Circuit.
Sept. 15, 1961.
Gibbons Burke, New Orleans, La., for petitioners.
David O. Walter, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Abbott M. Sellers, Acting Asst. Atty. Gen., Hart H. Spiegel, Chief Counsel, Internal Revenue Service, Claude R. Marshal, Special Atty., Washington, D.C., for respondent.
Before RIVES, CAMERON, and WISDOM, Circuit Judges.
WISDOM,…
Also in this document: Concurrence.
2Cases cited5 opinions
- Commissioner of Internal Revenue v. James B. Kelley and Lena S. Kelley, and John Waltman and Doris WaltmanCourt of Appeals for the Fifth Circuit · 1961
- Baldwin v. Emigrant Industrial Sav. BankCourt of Appeals for the Second Circuit · 1945
- Callus v. 10 East Fortieth Street Building, Inc.Court of Appeals for the Second Circuit · 1944
- G. A. Heft and Edna S. Heft v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Ullo v. SmithDistrict Court, S.D. New York · 1945