Legal Opinion

Bayou Verret Land Co., Inc. v. Commissioner of Internal Revenue, Carlos and Jacqueline Marcello, Petitioners-Cross-Respondents v. Commissioner of Internal Revenue, Respondent-Cross-Petitioner

Court of Appeals for the Fifth Circuit

Decided January 3, 1972No. 30347Published

1Opinion of the Court

450 F.2d 850

71-2 USTC P 9713

BAYOU VERRET LAND CO., Inc., et al., Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Carlos and Jacqueline MARCELLO et al., Petitioners-Cross-Respondents,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Cross-Petitioner.

No. 30347.

United States Court of Appeals,

Fifth Circuit.

Nov. 2, 1971.

Rehearing Denied Jan. 3, 1972.

deQuincy V. Sutton, Meridian, Miss., Thomas J. Taylor, New Orleans, La., for petitioners.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Eugene F. Colella, Atty.,…

2Cases cited42 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. Commissioner v. TowerSupreme Court of the United States · 1946
  5. Burnet v. HarmelSupreme Court of the United States · 1932

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