Legal Opinion

W. B. Barnhill, John F. Dillard and J. A. Phillips, Trustees of the Estate of Bessie A. Woodward v. Commissioner of Internal Revenue, W. B. Barnhill, John F. Dillard and J. A. Phillips, Trustees of the Estate of Emerson F. Woodward v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided April 22, 1957No. 16134Published

1Opinion of the Court

241 F.2d 496

57-1 USTC P 9436

W. B. BARNHILL, John F. Dillard and J. A. Phillips, Trustees

of the Estate of Bessie A. Woodward, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

W. B. BARNHILL, John F. Dillard and J. A. Phillips, Trustees

of the Estate of Emerson F. Woodward, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 16134.

United States Court of Appeals Fifth Circuit.

Feb. 27, 1957.

Rehearing Denied April 22, 1957.

W. J. Knight, Houston, Tex., for petitioners.

Meyer Rothwacks, Atty., Dept. of Justice, Washington, D.C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson,…

2Cases cited12 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  3. J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
  4. Commissioner v. KorellSupreme Court of the United States · 1950
  5. Helvering v. Lerner Stores Corp.Supreme Court of the United States · 1941

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