Legal Opinion

Jones v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided March 27, 1981No. 79-1420PublishedCited by 2 opinions

1Opinion of the Court

640 F.2d 745

81-1 USTC P 9284

George M. and Jean H. JONES, Donald E. and Carol J. McGuire,

Charles H. and Julia I. Wilson, Shields O. and

Harriette L. Livingston, and Robert G.

and Francoise B. Long,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 79-1420.

United States Court of Appeals,

Fifth Circuit.

March 27, 1981.

H. David Herndon, George Garrison Potts, Claude R. Wilson, Jr., Dallas, Tex., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Wash., D. C., Gilbert E. Andrews, Acting Chief, Appellate Section, Robert A.…

2Cases cited24 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
  3. Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
  4. Strong v. CommissionerUnited States Tax Court · 1976
  5. Bolger v. CommissionerUnited States Tax Court · 1973

19 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Cates v. CommissionerCourt of Appeals for the Eleventh Circuit · 1983
  2. Goodwyn Cates v. Commissioner Of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1983

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