Jackson E. Cagle, Jr. And Ann Cagle v. Commissioner of Internal Revenue, Charles L. Webster, Jr., and Sylvia Webster v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
1Opinion of the Court
539 F.2d 409
76-2 USTC P 9672
Jackson E. CAGLE, Jr. and Ann Cagle, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Charles L. WEBSTER, Jr., and Sylvia Webster, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 75-1722 and 75-1723.
United States Court of Appeals,
Fifth Circuit.
Sept. 22, 1976.
Robert S. Mizell, Robert C. Taylor, Dallas, Tex., for petitioners-appellants.
Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Sec., Bennet N. Hollander, William S. Estabrook, III, John G. Manning, Attys., Tax Div., Dept.…
2Cases cited28 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Enoch v. CommissionerUnited States Tax Court · 1972
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
23 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Parks v. United StatesDistrict Court, N.D. Texas · 1977
- Paine v. Franchise Tax BoardCalifornia Court of Appeal · 2004
- McCarthy v. United StatesDistrict Court, N.D. Ohio · 1985