Legal Opinion
Hornberger v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 15, 1961No. 18692PublishedCited by 24 opinions
1Opinion of the Court
TUTTLE, Chief Judge.
This is a petition to review a decision of the Tax Court of the United States denying the petitioners the benefits of the installment sales provisions of Section 44 of the Internal Revenue Code of 1939.1 The facts were all stipulated and found by the Tax Court. As so found they are:
Joseph and Robert Hornberger, hereafter called petitioners, are brothers.
By gifts from their father and uncle each of them acquired an undivided one-half interest in land hereinafter called the “Flanders Property.” At all times material to this proceeding each of the petitioners owned his…
2Cases cited6 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- S. Nicholas Jacobs and Dolores I. Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- United States v. EversmanCourt of Appeals for the Sixth Circuit · 1943
- Scales v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- R. H. MacY & Co., Inc., L. Bamberger & Co., Davison-Paxon Co., and the La Salle & Koch Company v. United StatesCourt of Appeals for the Second Circuit · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Harper v. CommissionerUnited States Tax Court · 1970
- Pollack v. CommissionerUnited States Tax Court · 1966
- Mamula v. CommissionerUnited States Tax Court · 1964
- Silver Queen Motel v. CommissionerUnited States Tax Court · 1971
- Marion C'de Baca v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
19 more not listed; retrieve them via the Exa API.