Legal Opinion
Woodall v. C.I.R.
Court of Appeals for the Fifth Circuit
Decided June 12, 1992No. 91-4572Published
1Opinion of the Court
IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 91-4572 PHYLLIS A. WOODALL and JEANNIE S. COUTTA, Petitioners, versus COMMISSIONER OF INTERNAL REVENUE, Respondent. Appeal from a Decision of the United States Tax Court (June 12, 1992) Before WILLIAMS and HIGGINBOTHAM, Circuit Judges, and McNAMARA,* District Judge. HIGGINBOTHAM, Circuit Judge: Phyllis Woodall and Jeannie Coutta appeal a Tax Court judgment finding additional taxes due in their 1982, 1983, and 1984 tax years. The dispute arises out of fire losses to two partnership assets presenting issues of valuation and…
2Cases cited4 opinions
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- John A. Laney and Jeanine Laney v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Davis Regulator Co. v. CommissionerUnited States Board of Tax Appeals · 1937