Legal Opinion
Edna Bennett Hirst v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 4, 1978No. 75-1543PublishedCited by 21 opinions
1Per curiam
After a hearing by a panel of this court, Judge Roszel C. Thomsen, United States District Judge for the District of Maryland, sitting by designation, prepared an opinion for a majority of the panel reaching a conclusion that the judgment of the Tax Court should be reversed. Senior Judge Albert V. Bryan prepared a dissenting opinion. After these opinions had been circulated but before they had been filed, a majority of the judges in regular active service voted for rehearing en banc.
For the reasons stated in the dissenting opinion of Senior Judge Bryan prepared for the panel [see, infra, p.…
2Cases cited7 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Crane v. CommissionerSupreme Court of the United States · 1947
- Johnson v. CommissionerUnited States Tax Court · 1973
- Turner v. CommissionerUnited States Tax Court · 1968
- Harrison v. CommissionerUnited States Tax Court · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Diedrich v. CommissionerSupreme Court of the United States · 1982
- Guest v. CommissionerUnited States Tax Court · 1981
- Davis v. CommissionerUnited States Tax Court · 1980
- Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
- Donald A. Jackson, Jr. And Marilynn Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
16 more not listed; retrieve them via the Exa API.