Legal Opinion
C. A. White Trucking Co., Inc. And A. F. Crane and Mary L. Crane v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 30, 1979No. 77-2498PublishedCited by 20 opinions
1Opinion of the Court
CHARLES CLARK, Circuit Judge:
In 1962, Frank and Mary Crane acquired 54.5 percent of the outstanding stock of the C. A. White Trucking Co., Inc. In addition to holding the office of President of White Trucking, Frank Crane performed the duties of general manager, salesman and traffic manager for the company. His wife, Mary Crane, also worked diligently to make the business a success. In 1970, Mrs. Crane worked approximately 50 hours per week in discharging her duties, which included taking telephone orders, requesting services, posting accounts receivable and payable to the books, acting as…
2Cases cited6 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Cagle v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
- Lewisville Inv. Co. v. CommissionerUnited States Tax Court · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Luther R. Patton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
15 more not listed; retrieve them via the Exa API.