Legal Opinion
Bobby Warren and Modelle Warren v. United States
Court of Appeals for the Fifth Circuit
Decided March 14, 1980No. 78-1433PublishedCited by 13 opinions
1Opinion of the Court
SAM D. JOHNSON, Circuit Judge.
This is a refund action brought by the Warrens for the recovery of federal income taxes for the years 1969 and 1970. The question before us is whether sale proceeds received by cotton gins for the taxpayers are properly included in the taxpayer’s gross income for the years in which the sales were made.
Bobby and Modelle Warren are Texas cotton growers using the cash receipts and disbursements method of accounting for tax purposes. In 1969 and 1970 they took their cotton to the Cotton King Gin and the Sand Gin Company.
These gins, in addition to ginning and baling,…
2Cases cited5 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Amend v. CommissionerUnited States Tax Court · 1949
- Kasper v. BanekCourt of Appeals for the Eighth Circuit · 1954
3Cited by13 opinions
- Meier v. CommissionerUnited States Tax Court · 1988
- John E. Reed v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
- Billy E. Arnwine and Shirley S. Arnwine v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Arnwine v. CommissionerUnited States Tax Court · 1981
- Harris C. Crimmins, Ruth Crimmins, Ruben Oster, Donna Oster, Elmer Gullickson, Lucille Gullickson v. United StatesCourt of Appeals for the Eighth Circuit · 1981
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