Legal Opinion
Eldo Grogan and Mrs. Effie Grogan v. United States
Court of Appeals for the Fifth Circuit
Decided April 9, 1973No. 72-2791PublishedCited by 11 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
“It must often be said of the Internal Revenue Code of 1954, that of all the good intentions with which the road to hell is paved, this represents the best. Certainly the intention of Section 481 to codify case law and ad-' ministrative interpretation is a pavement block all its own. Hopefully, the courts will offer judicial arbitration of interpretations of the statute in the near future. In the meantime, we must live with codified confusion instead of uncodified chaos.”
—William H. Fletcher 1
Many courts have already faced the task of interpreting Section 481, 2 and…
2Cases cited14 opinions
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Graff Chevrolet Company v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Thomas v. CommissionerUnited States Tax Court · 1989
- United States v. Roosevelt OliverCourt of Appeals for the Seventh Circuit · 1974
- Superior Coach of Florida, Inc. v. CommissionerUnited States Tax Court · 1983
- Korn Industries, Inc. v. United StatesUnited States Court of Claims · 1976
6 more not listed; retrieve them via the Exa API.