Legal Opinion
William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 6, 1960No. 18233_1PublishedCited by 14 opinions
1Per curiam
The facts from which this controversy arose and the reasons given by the Tax Court for its decisions sustaining the position of the Commissioner are set forth in the opinion of the Tax Court. Heuer v. Commissioner of Internal Revenue, 32 T.C. 947. We are in agreement with the conclusions reached by the Tax Court and its decision is
Affirmed.
2Cases cited1 opinion
- Heuer v. CommissionerUnited States Tax Court · 1959
3Cited by14 opinions
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- F. E. Smith and v. K. Smith v. Neal S. Warren, District Director of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1968
- United States v. Lee W. Tauferner and Carolyn E. TaufernerCourt of Appeals for the Tenth Circuit · 1969
- Sanders v. CommissionerUnited States Tax Court · 1969
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