Legal Opinion
Ballard Burgher and Wife, Grace Dexter Burgher v. Ellis Campbell, Jr., Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 10, 1957No. 16209PublishedCited by 18 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
In this appeal from a judgment of the trial court sitting without a jury denying part of appellants’ claim for refund for illegal collection of income taxes the question is whether the trial court’s finding against the taxpayers was clearly erroneous.
In 55 separate findings of fact the trial court separated into two categories the lands sold by the taxpayers during the years in controversy. The findings that part of the land was held by taxpayers for investment resulted in a conclusion by the court that the gains from their sale should have been taxed at. capital gains…
2Cases cited5 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Julian E. Ross and Gertrude A. Ross v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Vivian Smith, Individually and the Estate of Benjamin Burnet Smith, Deceased, Vivian Smith, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
3Cited by18 opinions
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
- Manuel Cedillo, Alberto Sanchez v. Standard Oil Company of TexasCourt of Appeals for the Fifth Circuit · 1961
- Lester R. Ackerman and Wife, Edna Del Ackerman v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- Royce W. Brown and Patty L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
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