Legal Opinion
James P. Neill v. Robert L. Phinney, District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 10, 1957No. 16532_1PublishedCited by 17 opinions
1Opinion of the Court
John R. BROWN, Circuit Judge.
Appellants, starting with the truism that nothing is certain save death and taxes, seek to hasten the former to reduce the latter. For seizing upon that considerable body of law 1 delivered by us and others when the shoe was generally on the other foot, they insist that the rule is the rule whosoever’s ox is being gored. With that approach, if not in their proposed result, we are in general accord for, adding a third figure, our job is to assure that what was once the goose’s sauce shall for the gander now be the same, National Rag & Waste Co. v. United States, 5…
2Cases cited33 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Pierce v. United StatesSupreme Court of the United States · 1921
- United States v. HudsonSupreme Court of the United States · 1937
28 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Kean v. CommissionerUnited States Tax Court · 1988
- Jeannette Lenkin v. District of Columbia, Morris Pollin v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1972
- N. B. Drew v. The United States. The Valley National Bank of Arizona, of the Estate of William F. Drew, Deceased v. The United StatesUnited States Court of Claims · 1966
- United States v. Dean Van Lines, Inc., and Dean International, Ltd.Court of Appeals for the Fifth Circuit · 1976
- Frank E. Sellers, Transferee of the Assets of Norpaco Builders, Inc., Transferor v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
12 more not listed; retrieve them via the Exa API.