Legal Opinion
Commissioner of Internal Revenue v. Ray
Court of Appeals for the Fifth Circuit
Decided February 12, 1954No. 14429PublishedCited by 59 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
These are appeals by the commissioner from a holding and decision of the Tax Court 1 in two cases, heard by the Tax Court on petitions of taxpayers, husband and wife, who had filed income tax returns for 1946 on the community property basis. They were heard and determined below and consolidated for hearing here on one record. The holding and decision on stipulated facts 2 was that the gain from a transfer, from lessee, Louis W. Ray, to lessor, The Repub- lie National Life Insurance Company, freeing lessor’s property from the servitude imposed for lessee’s benefit by…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- McAllister v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Ray v. CommissionerUnited States Tax Court · 1952
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
- Commissioner of Internal Revenue v. McCue Bros. & Drummond, IncCourt of Appeals for the Second Circuit · 1954
- Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- United States v. Dresser Industries, Inc.Court of Appeals for the Fifth Circuit · 1963
54 more not listed; retrieve them via the Exa API.