Finley W. Holbrook and Faith Holbrook v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
1Opinion of the Court
450 F.2d 134
71-2 USTC P 9670
Finley W. HOLBROOK and Faith Holbrook, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 31113.
United States Court of Appeals,
Fifth Circuit.
Oct. 8, 1971.
Rehearing and Rehearing En Banc Denied Dec. 20, 1971.
See 451 F.2d 1350.
Wm. Monroe Kerr, Midland, Tex., for petitioners-appellants; Kerr, Fitz-Gerald & Kerr, Midland, Tex., of counsel.
Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, Bobby D. Burns, Atty., Int. Revenue Serv., Meyer Rothwacks, Grant W. Wiprud, David English Carmack,…
2Cases cited28 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Palmer v. BenderSupreme Court of the United States · 1932
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