Legal Opinion

Henry L. And Frances O. Hills v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided November 15, 1982No. 81-7668Published

1Opinion of the Court

691 F.2d 997

82-2 USTC P 9669

Henry L. and Frances O. HILLS, Respondents,

v.

COMMISSIONER OF INTERNAL REVENUE, Petitioner.

No. 81-7668.

United States Court of Appeals,

Eleventh Circuit.

Nov. 15, 1982.

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Robert T. Duffy, William P. Wang, Attys., Appellate Section, U.S. Dept. of Justice, Washington, D.C., for petitioner.

Hicks, Maloof & Campbell, Bruce M. Edenfield, Atlanta, Ga., for respondents.

Appeal from the Decision of the United States Tax Court.

Before HILL and HATCHETT, Circuit Judges, and GOLDBERG*, Senior Circuit…

Also in this document: Dissent.

2Cases cited32 opinions

  1. Chapman v. Houston Welfare Rights OrganizationSupreme Court of the United States · 1979
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Mohasco Corp. v. SilverSupreme Court of the United States · 1980
  4. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  5. City of Milwaukee v. IllinoisSupreme Court of the United States · 1981

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