Legal Opinion

John and Betty MacGuire v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided December 7, 1971No. 19-60084Published

1Opinion of the Court

450 F.2d 1239

71-2 USTC P 9719

John and Betty MacGUIRE, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 30258.

United States Court of Appeals,

Fifth Circuit.

Nov. 3, 1971.

Rehearing Denied Dec. 7, 1971.

Towner Leeper, El Paso, Tex., for petitioners-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, I. R. S., William Massar, Kenneth L. Gross, Charles E. Anderson, Attys., U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.

Before SKELTON, Judge,* and MORGAN and CLARK,…

2Cases cited23 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Helvering v. TaylorSupreme Court of the United States · 1935
  3. Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  4. Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
  5. Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959

18 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API