Legal Opinion
United States v. Payne
Court of Appeals for the Fifth Circuit
Decided June 19, 1981No. 80-1800PublishedCited by 3 opinions
1Opinion of the Court
648 F.2d 361
81-2 USTC P 9503
UNITED STATES of America and William E. Lucas, Special
Agent, Petitioners-Appellees,
v.
Robert Benson PAYNE, as President of Tower Land and
Investment Company and as President of Taurus
Corporation, Respondent-Appellant.
No. 80-1800
Summary Calendar.
United States Court of Appeals,
Fifth Circuit.
Unit A
June 18, 1981.
Winstead, McGuire, Sechrest & Trimble, Robert L. Trimble, Thomas R. Helfand, Dallas, Tex., for respondent-appellant.
M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Chief Appellate Sec., JoAnn Horn, Charles E. Brookhart, Tax Div., Dept. of Justice,…
2Cases cited4 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. PayneCourt of Appeals for the Fifth Circuit · 1981
- United States v. Bank Of MoultonCourt of Appeals for the Fifth Circuit · 1980
- United States v. PayneDistrict Court, N.D. Texas · 1980
3Cited by3 opinions
- United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011
- Church of World Peace, Inc. v. CommissionerUnited States Tax Court · 1992
- United States v. PayneCourt of Appeals for the Fifth Circuit · 1981