Legal Opinion
Culbertson v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 6, 1952No. 13544PublishedCited by 13 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
When this case was here before, 1 the burden was on the taxpayer to show that the adverse findings and decision of the Tax Court was not supported by substantial evidence. Agreeing with the taxpayers that it was not, this court, in a thoroughly considered and carefully reasoned opinion, reversed the finding and decision of the Tax Court and the reversal was in principle sustained in the Supreme Court.
The record on this appeal contains no more, it perhaps contains less, evidentiary support for the Tax Court’s adverse finding and decision this time than it did before,…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Sanders v. LeechCourt of Appeals for the Fifth Circuit · 1946
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Seabrook v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Marcus v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Tomlinson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Turner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Estate of Dorsey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
8 more not listed; retrieve them via the Exa API.