Legal Opinion

Finley W. Holbrook and Faith Holbrook v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided December 20, 1971No. 31113Published

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

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Helvering v. CliffordSupreme Court of the United States · 1940
  3. Higgins v. SmithSupreme Court of the United States · 1940
  4. Crane v. CommissionerSupreme Court of the United States · 1947
  5. Palmer v. BenderSupreme Court of the United States · 1932

23 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API