Legal Opinion
William E. Gatlin and Marilyn B. Gatlin, and James M. Winge and Willie B. Winge v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided March 5, 1985No. 83-3448PublishedCited by 34 opinions
1Per curiam
Taxpayers appeal from the decision of the United States Tax Court finding taxpayers liable for varying amounts of deficiencies in income taxes for the years 1973, 1974, and 1975. 1 Two of the taxpayers, William E. Gatlin and James M. Winge, were among eight original stockholders of the Insurex Corporation. During 1973, 1974, and 1975, the taxpayers donated some of their Insurex stock to certain qualified charities. Based upon these contributions, the appellants claimed charitable deductions on their joint Federal Income Tax returns. Upon reviewing the returns, the Commissioner of Internal…
2Cases cited8 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Jackson v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Ralph C. Buelow v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1992
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 2016
29 more not listed; retrieve them via the Exa API.