Legal Opinion
Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided February 14, 1980No. 77-3212PublishedCited by 23 opinions
1Opinion of the Court
FRANK M. JOHNSON, Jr., Circuit Judge:
Barry L. Battelstein in November, 1976, and Jerry E. Battelstein in April, 1977, filed Chapter XI petitions in bankruptcy in the United States District Court for the Southern District of Texas. In the ensuing proceedings, the Internal Revenue Service (IRS) filed proof of claims against each. The Battelsteins objected to the claims and their objections were consolidated for trial. In June, 1977, after trial, the bankruptcy judge denied the IRS claims. In August, 1977, the district court affirmed this denial. The IRS filed this appeal.
The controversy stems…
2Cases cited28 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Eckert v. BurnetSupreme Court of the United States · 1931
23 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Surloff v. CommissionerUnited States Tax Court · 1983
- Beck v. Comm'rUnited States Tax Court · 1980
- Pike v. CommissionerUnited States Tax Court · 1982
- Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1980
- Neola N. Howard, Etc. v. Ray Fortenberry, Etc.Court of Appeals for the Fifth Circuit · 1984
18 more not listed; retrieve them via the Exa API.