Legal Opinion
Commissioner of Internal Revenue v. H. Halpine Smith and George K. Yetter (Mrs. Addie Small Smith, as of the Estate of H. Halpine Smith, Substituted for H. Halpine Smith, Deceased), Berlin Griffin v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 6, 1960No. 18243PublishedCited by 12 opinions
1Opinion of the Court
285 F.2d 91
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
H. Halpine SMITH and George K. Yetter (Mrs. Addie Small Smith, as Executrix of the Estate of H. Halpine Smith, substituted for H. Halpine Smith, deceased), Respondents.
Berlin GRIFFIN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 18243.
United States Court of Appeals Fifth Circuit.
December 6, 1960.
David O. Walters, Sharon L. King, Robert N. Anderson, and Meyer Rothwacks, Attys. Dept. of Justice, Rollin H. Transue, Special Atty., Hart H. Spiegel, Chief Counsel, Internal Revenue Service, Washington, D. C., Charles K. Rice,…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Vincent Marcello, Sadie Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Lovell and Hart, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Jesse E. Hall, Sr., and Rhoda O. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
7 more not listed; retrieve them via the Exa API.