Legal Opinion
Cornelius v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 16, 1974No. 73-1005PublishedCited by 13 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
Appellant taxpayers, Paul G. Cornelius, Sr. and his wife Mary M. Cornelius, and Jack H. Cornelius (a son of Paul G. Cornelius, Sr.) and his wife Betty J. Cornelius, appeal from a decision of the United-States Tax Court declaring that taxpayers were deficient in their income tax payments for taxable year 1967 in the amounts of $59,525.71 *466and $27,877.72, respectively.1 2This Court has jurisdiction to hear the appeal under Int.Rev.Code of 1954, § 7482.
From 1960 through July of 1966, Paul Cornelius, Sr., and Jack Cornelius conducted a farming operation as partners under…
2Cases cited12 opinions
- United States v. Great Northern Railway Co.Supreme Court of the United States · 1952
- Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Michael Berkowitz and Harris Kolbert, as Last Directors and Liquidating Trustees of K & B Trail Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Everett W. Berger v. United StatesCourt of Appeals for the Second Circuit · 1996
- Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- In Re James E. Mitchell and Diane C. Mitchell, Debtors. James E. Mitchell Diane C. Mitchell v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Furman v. United StatesDistrict Court, D. South Carolina · 1984
- Post Corp. v. United StatesUnited States Court of Claims · 1981
8 more not listed; retrieve them via the Exa API.