Legal Opinion
A. Raymond Jones and Mary Lou Jones v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Drilling Accessory and Manufacturing Co., Inc.
Court of Appeals for the Fifth Circuit
Decided July 19, 1962No. 18764Published
1Opinion of the Court
306 F.2d 292
62-2 USTC P 9629
A. Raymond JONES and Mary Lou Jones, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
DRILLING ACCESSORY AND MANUFACTURING CO., Inc., Respondent.
No. 18764.
United States Court of Appeals Fifth Circuit.
July 19, 1962.
Wentworth T. Durant, Ronald M. Mankoff, Dallas, Tex., for petitioners.
Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Hart H. Spiegel, Chief Counsel, I.R.S., Claude R. Marshall, Special Atty., I.R.S., Burt J. Abrams, Atty., Dept. of Justice,…
2Cases cited28 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Blair v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
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