Legal Opinion
Sammy R. And Pamela Kay Dillon v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 5, 1990No. 89-4581PublishedCited by 4 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
Statement of Facts
In 1982 and 1983, Sam Dillon contracted with the Houston Chronicle (the Chronicle) to deliver newspapers to residences and businesses and to stock vending machines on two routes. Pamela Dillon, his wife, delivered the newspapers on one route while Mr. Dillon delivered them on the other. Ms. Dillon did not contract with the Chronicle.
The Chronicle required Mr. Dillon to use and insure vehicles meeting certain specifications, and to pick up and distribute newspapers at certain times and places. The Chronicle also required Mr. Dillon to maintain all…
2Cases cited10 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Marcello v. CommissionerUnited States Tax Court · 1964
- Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Robinson v. CommissionerUnited States Tax Court · 1968
- San Antonio Savings Association and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Department of Labor, Licensing & Regulation v. FoxCourt of Appeals of Maryland · 1997
- DillonUnited States Tax Court · 1993
- Dillon v. CommissionerUnited States Tax Court · 1991