Legal Opinion
L. W. Tilden, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 23, 1951No. 13522_1PublishedCited by 8 opinions
1Opinion of the Court
JOSEPH C. HUTCHESON, Chief Judge.
These are petitions to review Tax Court decisions in Causes Nos. 34SS and 20082, determining deficiencies in income tax, declared value excess profits, and excess profits, taxes for the fiscal years ended September 30, 1941, through 1944, and assessing, a penalty. By order of the court they have been consolidated for the purpose of the record and their submission here.
Taxpayer’s petition to revew the adverse decision of Judge Leech in Cause No. 3455 presents the single question: Whether, though the properties conveyed by each transferor were different and of…
2Cases cited4 opinions
- W. H. Armston Co., Inc. v. Commissioner of Internal Revenue. Armston v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Commissioner of Internal Revenue v. GreenspunCourt of Appeals for the Fifth Circuit · 1946
- Twin Oaks Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
3Cited by8 opinions
- T. v. D. Co. v. CommissionerUnited States Tax Court · 1957
- Stearns Magnetic Mfg. Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Stearns (Two Cases)Court of Appeals for the Seventh Circuit · 1954
- The Friedlander Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- United States v. MartinDistrict Court, E.D. Missouri · 1967
- Turner Construction Co. v. United StatesCourt of Appeals for the Second Circuit · 1966
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