Legal Opinion
Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United States
Court of Appeals for the Fifth Circuit
Decided July 18, 1958No. 17029PublishedCited by 11 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
The sole question now for us in the Taxpayer’s consolidated suits for refund of income taxes is whether the District Court was right in holding that Taxpayer was on a fiscal, rather than a calendar, year period of accounting.
The facts are stipulated and may be briefly capsulated. From 1941 on through all of the years here in dispute, Taxpayer, Robert S. Gill, filed his returns on a calendar year basis. From 1941 to 1945 he was a partner in the firm of Gill Printing and Stationery Company, a partnership which filed its returns and kept its books on the fiscal year…
2Cases cited17 opinions
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. FrameCourt of Appeals for the Third Circuit · 1952
- Helvering v. Brooklyn City R. Co.Court of Appeals for the Second Circuit · 1934
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Dougherty v. CommissionerUnited States Tax Court · 1973
- Fritz Thompson and Dora M. Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- In Re KnizeUnited States Bankruptcy Court, N.D. Illinois · 1997
- Gill v. CommissionerCourt of Appeals for the Fifth Circuit · 1962
- Robert S. Gill, Individually and as of the Estate of Sara Louise Gill, Deceased v. Commissioner of Internal Revenue, Robert S. Gill, Individually and as of the Estate of Sara Louise Gill, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1962
6 more not listed; retrieve them via the Exa API.