Legal Opinion
Barnhill v. Commissioner
Court of Appeals for the Fifth Circuit
Decided February 27, 1957No. 16134PublishedCited by 5 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
These appeals from the decision and order of the Tax Court,1 involving federal income taxes for the taxable year May 23, 1943 to April 30, 1944, and for the taxable years ending April 30, 1945, 1946, and 1947, present a single issue for review.
As petitioners state it in their brief:
“The sole issue for review is whether the Tax Court correctly held that the Commissioner of Internal Revenue, respondent here, upon a redetermination of tax liability of the two estates for the periods in question, was right in ruling that the estates were not entitled to deductions for…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Commissioner v. KorellSupreme Court of the United States · 1950
- Helvering v. Lerner Stores Corp.Supreme Court of the United States · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Albert L. Vitter, Jr. And Oliver J. Counce v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Pikeville Coal Co. v. United StatesUnited States Court of Federal Claims · 1997
- Jackson Finance & Thrift Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958
- Jackson Finance and Thrift Co., a Utah Corporation v. Commissioner of Internal Revenue, Ford Finance Company, a Utah Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958
- W. B. Barnhill, John F. Dillard and J. A. Phillips, Trustees of the Estate of Bessie A. Woodward v. Commissioner of Internal Revenue, W. B. Barnhill, John F. Dillard and J. A. Phillips, Trustees of the Estate of Emerson F. Woodward v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957