Legal Opinion
Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 15, 1966No. 21435_1PublishedCited by 50 opinions
1Opinion of the Court
JONES, Circuit Judge:
Leon J. Toledano was born in Palestine in 1900. When he was fifteen years of age, he moved to Corsica. He lived alternately in Palestine and Corsica until 1939, when he came to the United States. In 1939 he left the country for Canada and returned under an immigration visa. Toledano was a resident alien from that point throughout the years here in controversy. He was joined by his wife and four children in 1947.
From 1941 until 1945, Toledano was in the wholesale dry goods business in Jackson, Mississippi. In 1945, he sold his business, Toledo Wholesale Company, but…
2Cases cited20 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
15 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- McGee v. CommissionerUnited States Tax Court · 1973
- George C. McGee v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Giddio v. CommissionerUnited States Tax Court · 1970
- Stratton v. CommissionerUnited States Tax Court · 1970
45 more not listed; retrieve them via the Exa API.