Legal Opinion
Sarah Brock, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant. W. Kenneth Brock and Janice B. Brock v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 27, 1978No. 77-1496Published
1Opinion of the Court
566 F.2d 947
78-1 USTC P 9202
Sarah BROCK, Petitioner-Appellant, Cross-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,
Cross-Appellant.
W. Kenneth BROCK and Janice B. Brock, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Nos. 77-1496, 77-1533
Summary Calendar.*
United States Court of Appeals,
Fifth Circuit.
Jan. 27, 1978.
Myron C. Baum, Act. Asst. Atty. Gen., Tax Division, Gilbert E. Andrews, Act. Chief, App. Section, Richard W. Perkins, Marilyn E. Brookens, Attys., Tax Div., Dept. of Justice, Washington, D. C., for petitioner-appellant,…
2Cases cited7 opinions
- Isbell Enterprises, Inc. v. Citizens Casualty Co. Of New York, Defendant-Third Party v. Marine Mart, Inc., Third PartyCourt of Appeals for the Third Circuit · 1970
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- William C. West and Virginia B. West v. United StatesCourt of Appeals for the Fourth Circuit · 1969
- Charles S. Weil v. Commissioner of Internal Revenue, Charles S. Weil and Adreana Weil v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Charles S. Weil, Commissioner of Internal Revenue v. Charles S. Weil and Adreana Weil, Commissioner of Internal Revenue v. Beulah WeilCourt of Appeals for the Second Circuit · 1957
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