Legal Opinion
Charlie Hillard and Mary Jane Hillard v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 5, 1960No. 17915PublishedCited by 18 opinions
1Opinion of the Court
JONES, Circuit Judge.
The petitioners, Charlie Hillard and Mary Jane Hillard, husband and wife, ask us to review and reverse a decision of the Tax Court adverse to them. Hil-lard v. Commissioner, 31 T.C. 961. The Petitioner Charlie Hillard, who will generally be called the taxpayer, lived in Fort Worth, Texas. There he operated three businesses; he operated (1) a car and truck rental business under the name of Hillard’s Rent-A-Car, (2) a business of buying and selling used cars which was conducted in the name of Charlie Hillard Motor Company, and (3) a business of financing the sale of motor…
2Cases cited11 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Philber Equipment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ira Nash, Jr. v. W. J. Estelle, Jr., Director, Texas Department of Corrections, RespondentCourt of Appeals for the Fifth Circuit · 1979
- Jerry Lane Jurek v. W. J. Estelle, Jr., Director, Texas Department of Corrections, RespondentCourt of Appeals for the Fifth Circuit · 1980
- Motorlease Corporation v. United StatesDistrict Court, D. Connecticut · 1963
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
- Hollywood Baseball Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
13 more not listed; retrieve them via the Exa API.