Legal Opinion
Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 20, 1986No. 84-4722Published
1Opinion of the Court
782 F.2d 1326
88 A.L.R.Fed. 373, 57 A.F.T.R.2d 86-857,
54 USLW 2465,
86-1 USTC P 9247
Eldon D. BRINLEY and Mary Alice Brinley, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 84-4722.
United States Court of Appeals,
Fifth Circuit.
Feb. 20, 1986.
Kirton, McConkie & Bushnell, Wilford W. Kirton, Jr., M. Karlynn Hinman, Raeburn G. Kennard, Robert P. Lunt, Salt Lake City, Utah, for petitioners-appellants.
Fred T. Goldberg, Jr., Chief Counsel, Robert P. Ruwe, Director, I.R.S. Tax Litigation Div., Michael L. Paup, Chief, Appellate Sec., Glenn L. Archer, Jr., Asst. Atty.…
Also in this document: Dissent.
2Cases cited28 opinions
- Russell v. AllenSupreme Court of the United States · 1883
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Seed v. CommissionerUnited States Tax Court · 1971
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
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