Legal Opinion
Fleming v. Commissioner
Court of Appeals for the Fifth Circuit
Decided February 1, 1957No. 15981PublishedCited by 4 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
These consolidated appeals, brought by the taxpayers and commissioner, respectively, from decisions of the Tax Court,1 involve income taxes for 1948 and 1949.
Three issues,2 corresponding to the issues decided below, are presented for review, Issues Nos. 1 and 2 on the taxpayers’, and Issue No. 3 on the commissioner’s petition.
Submitted on stipulated facts,3 ****there *80were findings in accordance therewith, and a decision against taxpayers on the two issues appealed by them, and in their favor on the issue appealed by the commissioner.
On their first question, taxpayers…
2Cases cited7 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Commissioner of Internal Revenue v. OatesCourt of Appeals for the Seventh Circuit · 1953
- Commissioner of Internal Revenue v. CrichtonCourt of Appeals for the Fifth Circuit · 1941
- Fleming v. CommissionerUnited States Tax Court · 1955
- Fleming v. CampbellCourt of Appeals for the Fifth Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Rhodes v. United StatesDistrict Court, W.D. South Carolina · 1965
- Wm. Fleming and Bessie M. Fleming (Husband and Wife), F. Howard Walsh and Mary D. Walsh (Husband and Wife) and Mary D. Fleming Walsh v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wm. Fleming and Bessie M. Fleming (Husband and Wife), F. Howard Walsh and Mary D. Walsh (Husband and Wife) and Mary D. Fleming WalshCourt of Appeals for the Fifth Circuit · 1957
- H. B. Zachry Co. v. CommissionerUnited States Tax Court · 1967
- John A. v. United StatesDistrict Court, N.D. Texas · 1963