Legal Opinion
Owensby & Kritikos, Inc. v. Commissioner Of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 26, 1987No. 86-4073PublishedCited by 2 opinions
1Opinion of the Court
819 F.2d 1315
60 A.F.T.R.2d 87-5224, 87-2 USTC P 9390
OWENSBY & KRITIKOS, INC., Petro-Marine Engineering, Inc. &
Subsidiaries, John W. Owensby & Dolores G.
Owensby, Theodore A. Kritikos & Be Jo
Kritikos, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 86-4073.
United States Court of Appeals,
Fifth Circuit.
June 26, 1987.
Michael E. Guarisco, Guarisco, Weiler & Cordes, New Orleans, La., for petitioners.
David M. Moore, Atty., Marlene Gross, Acting Director, Roger M. Olsen, Acting Asst. Atty. Gen., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Robert A.…
2Cases cited30 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
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3Cited by2 opinions
- Jerome Mirza & Associates, Ltd. v. United StatesDistrict Court, C.D. Illinois · 1988
- Alpha Medical, Inc., Formerly Known as Alpha Medical Management, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1999