Legal Opinion
Robert Y. H. Thomas and Mary B. Thomas v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 7, 1963No. 20206_1PublishedCited by 8 opinions
1Opinion of the Court
TUTTLE, Chief Judge.
This is an appeal from a decision of the Tax Court holding that petitioners were not entitled to deduct losses sustained by them during the calendar years 1956, 1957 and 1958 in the operation of a farm which petitioners contend was carried on in the conduct of a bona fide trade or business.
The principal contention here is that the Tax Court, which decided this case dealing with the years 1956 and following, in May 1962, failed to pay proper respect to a judgment based on a jury verdict in January, 1962 in the District Court for the Middle District of Florida, finding that…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1943
- Stoddard v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Harley Alexander and Maude Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Shades Ridge Holding Company, Inc. v. United States of America, United States of America v. Sam A. Fiorella and Shades Ridge Holding Company, Inc.Court of Appeals for the Eleventh Circuit · 1989
- Exhibitors Poster Exchange, Inc. v. National Screen Service CorporationCourt of Appeals for the Fifth Circuit · 1975
- United States v. RexachDistrict Court, D. Puerto Rico · 1971
- Carl E. And Paula Koch, and Cross-Appellants v. United States of America, and Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1972
3 more not listed; retrieve them via the Exa API.