Legal Opinion

McAdams v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided June 24, 1952No. 13560Published

1Opinion of the Court

198 F.2d 54

52-2 USTC P 9373

McADAMS et al.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 13560.

United States Court of Appeals Fifth Circuit.

June 24, 1952.

Prentice Wilson, Allen Wight, Dallas, Tex., for petitioners.

S. Dee Hanson, Ellis N. Slack, Robert N. Anderson, Sp. Assts. to Atty. Gen. Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, Washington, D.C., for respondent.

Before HUTCHESON, Chief Judge, and RUSSELL and RIVES, Circuit Judges.

HUTCHESON, Chief Judge.

2Cases cited11 opinions

  1. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
  2. Eckert v. BurnetSupreme Court of the United States · 1931
  3. Helvering v. PriceSupreme Court of the United States · 1940
  4. Fox v. KroegerTexas Supreme Court · 1931
  5. McAdams v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952

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