Legal Opinion
George W. Gibbs and Kathleen I. Gibbs v. Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida
Court of Appeals for the Fifth Circuit
Decided June 14, 1966No. 22048PublishedCited by 35 opinions
1Opinion of the Court
GRIFFIN B. BELL, Circuit Judge:
The District Director of the Internal Revenue Service assessed additional taxes, penalties, interest, and lien filing fees against George W. Gibbs, Sr., and Kathleen I. Gibbs 1 on their 1960 income tax return. Appellants paid these sums and sued for a refund in the District Court. Following an adverse determination by the trial judge, appellants appealed.
Taxpayer and his son, George Gibbs, Jr., each owned an undivided one half interest in certain river front property in Jacksonville, Florida. Contiguous real property was owned by Gateway Building & Supply…
2Cases cited11 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Kenneth Poy Lee and Chow Joy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
30 more not listed; retrieve them via the Exa API.