Legal Opinion
Joseph Simon and Jonnie H. Simon v. Commissioner of Internal Revenue, Warner L. Mathis and Hazel Mathis v. Commissioner of Internal Revenue, John M. Beard, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 17, 1981No. 79-2700Published
1Opinion of the Court
644 F.2d 339
81-1 USTC P 9411
Joseph SIMON and Jonnie H. Simon, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Warner L. MATHIS and Hazel Mathis, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
John M. BEARD, Jr., Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 79-2700.
United States Court of Appeals,
Fifth Circuit.
Unit B
April 17, 1981.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Michael L. Paup, Helen A. Buckley, Tax Div., Dept. of Justice, Washington, D. C., for…
2Cases cited14 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Reef Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reef CorporationCourt of Appeals for the Fifth Circuit · 1966
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
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