Legal Opinion

Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided June 23, 1970No. 28163Published

1Opinion of the Court

430 F.2d 1

70-2 USTC P 9482

Anne Goyne MITCHELL, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Jane Isabell Goyne SIMS, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 28163.

United States Court of Appeals, Fifth Circuit.

June 23, 1970.

Paul K. Kirkpatrick, Jr., John C. Blackman, Hudson, Potts & Bernstein, Monroe, La., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., U.S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Bobby D. Burns, Atty., Internal Revenue Service, Benjamin M.…

2Cases cited35 opinions

  1. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  2. Lucas v. EarlSupreme Court of the United States · 1930
  3. Helvering v. HorstSupreme Court of the United States · 1940
  4. Poe v. SeabornSupreme Court of the United States · 1930
  5. United States v. RobbinsSupreme Court of the United States · 1926

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