Legal Opinion
Bolding v. Commissioner
Court of Appeals for the Fifth Circuit
Decided July 18, 1997No. 96-60112PublishedCited by 17 opinions
1Opinion of the Court
GARWOOD, Circuit Judge:
This appeal involves disputed deficiencies in the income tax returns of appellants Dennis and Dixie Bolding, husband and wife, for the taxable years 1988, 1989, and 1990. The Beddings filed a petition contesting the deficiencies in the United States Tax Court. The court entered a memorandum opinion, unofficially reported at 70 T.C. (CCH) 110, rendering a decision in favor of the Commissioner of Internal Revenue (Commissioner). We reverse.
Facts and Proceedings Below
In the late 1970s, Dennis Bolding (Taxpayer) 1 began a cattle ranch operation, breeding and selling cattle…
2Cases cited8 opinions
- Justiss Oil Co. v. Kerr-McGee Refining Corp.Court of Appeals for the Fifth Circuit · 1996
- Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Estate of Leavitt v. CommissionerCourt of Appeals for the Fourth Circuit · 1989
- J.H. Harris, and William J. Martin v. United StatesCourt of Appeals for the Fifth Circuit · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Virginia Woodfield, Nationwide Mutual Insurance Co., Plaintiff-Third Party v. Charlie Bowman, Planet Insurance Co., Defendant-Third PartyCourt of Appeals for the Third Circuit · 1999
- Alcala v. Texas Webb CountyDistrict Court, S.D. Texas · 2009
- Stanford v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- Fina, Inc. v. ArcoCourt of Appeals for the Fifth Circuit · 2000
- G.M. Trading Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1997
12 more not listed; retrieve them via the Exa API.