Legal Opinion
H. H. Bodzy and Marjorie Bodzy v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 10, 1963No. 20148PublishedCited by 42 opinions
1Opinion of the Court
TUTTLE, Chief Judge.
This is a petition to review a decision of the Tax Court holding certain payments made by petitioners on behalf of their corporation not deductible during the tax year 1954.
With the exception of petitioner Snow-den (and wife), the taxpayers-petitioners were members of the partnership of Texas Crude Company (some of the petitioners are parties by reason of filing joint returns), the main activities of which were in various aspects of the oil business. However, the partnership, through its managing partner, Ted Weiner, not a party to these proceedings, and Snow-den, formed,…
2Cases cited4 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Miami Beach Bay Shore Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- A. J. Whipple and Mildred Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
3Cited by42 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Millsap v. CommissionerUnited States Tax Court · 1966
- Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- White v. Mercury MarineCourt of Appeals for the Eleventh Circuit · 1997
- Aimee D. Bagur v. Commissioner of Internal Revenue, Barbara M. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
37 more not listed; retrieve them via the Exa API.