Legal Opinion
Carl A. Prater and Della Jane C. Prater, Husband and Wife v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 14, 1959No. 17660Published
1Opinion of the Court
273 F.2d 124
Carl A. PRATER and Della Jane C. Prater, Husband and Wife, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17660.
United States Court of Appeals Fifth Circuit.
December 14, 1959.
Henry Schwartz, Tyler, Tex., Ramey, Brelsford, Hull & Flock, Tyler, Tex., of counsel, for petitioners.
Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, Claude R. Marshall, Sp. Atty., I.R.S., Washington, D. C., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Marvin W. Weinstein, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before…
2Cases cited6 opinions
- Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947
- Coates v. CommissionerUnited States Tax Court · 1946
- Carl A. Prater and Della Jane C. Prater, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Wood v. CommissionerUnited States Tax Court · 1958
- Prater v. CommissionerUnited States Tax Court · 1958
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