Legal Opinion
Margaret Hodges, Wife Of/and Wilson P. Abraham v. United States
Court of Appeals for the Fifth Circuit
Decided July 2, 1979No. 77-1293PublishedCited by 91 opinions
1Opinion of the Court
MORGAN, Circuit Judge:
This is an appeal by the Internal Revenue Service (IRS) from a judgment of the District Court for the Eastern District of Louisiana allowing Wilson P. Abraham and his wife Margaret Hodges (taxpayers) to recover, along with any applicable interest, the $22,331.71 paid by them as partial payment of the income tax liability of a now liquidated corporation, Paula Construction Co. (Paula Const.).
Paula Const.’s stock was owned 50% by taxpayers and 50% by Wilson’s brother, Anthony. For the years 1965, 1966, 1967, and 1968 the stockholders elected to treat Paula Const, as a…
2Cases cited11 opinions
- James Davis v. M. J. Duplantis, M.D., and W. Hammond Newman, M.D.Court of Appeals for the Fifth Circuit · 1971
- Marsha Lee Wallin, as Administratrix of the Estate of Carl R. Wallin, Deceased v. Allen Ernest Fuller and Nationwide Mutual Insurance CompanyCourt of Appeals for the Fifth Circuit · 1973
- Louis G. Sherman, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Joseph Rodrigues v. Ripley Industries, Inc., Joseph Rodrigues v. Ripley Industries, Inc.Court of Appeals for the First Circuit · 1974
- Herbert Wiggins, Administrator of the Estate of James Wiggins v. City of Philadelphia v. Philadelphia Transportation CompanyCourt of Appeals for the Third Circuit · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by91 opinions
- Robert Geiserman v. John H. MacDonald A.B. & A.B. & AssociatesCourt of Appeals for the Fifth Circuit · 1990
- Rubinstein v. Administrators of the Tulane Educational FundCourt of Appeals for the Fifth Circuit · 2000
- Judy Portis v. First National Bank of New Albany, MsCourt of Appeals for the First Circuit · 1994
- Munoz v. OrrCourt of Appeals for the Fifth Circuit · 2000
- United States v. First National Bank of CircleCourt of Appeals for the First Circuit · 1981
86 more not listed; retrieve them via the Exa API.