Legal Opinion
Birmingham Business College, Inc. v. Commissioner Of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 4, 1960No. 17937PublishedCited by 3 opinions
1Opinion of the Court
276 F.2d 476
60-1 USTC P 9371
BIRMINGHAM BUSINESS COLLEGE, INC.; John Ike Griffith; Hulon
A. Spears and Audrey Spears; Carl B. Carter and
Jewell Carter, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17937.
United States Court of Appeals Fifth Circuit.
April 4, 1960.
John Ike Griffith, Birmingham, Ala., for appellant.
Helen A. Buckley, Melva M. Graney, Lee A. Jackson, Dept. of Justice, Washington, D.C., Charles Owen Johnson, Sp. Atty., I.R.S., Herman T. Reiling, Acting Chief Counsel, I.R.S., Washington, D.C., Charles K. Rice, Asst. Atty. Gen., for appellee.
Before HUTCHESON, TUTTLE and…
2Cases cited9 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Commissioner v. AckerSupreme Court of the United States · 1959
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Edward Orton, Ceramic Foundation v. CommissionerUnited States Tax Court · 1947
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- United States v. SunbrockDistrict Court, S.D. Florida · 1961