Legal Opinion
United States v. Wardlaw
Court of Appeals for the Fifth Circuit
Decided April 8, 1965No. 21607PublishedCited by 3 opinions
1Per curiam
This appeal and cross appeal presents Taxpayer’s and the Government’s dissatisfaction with the trial Court’s disposition of the tax refund suit. We affirm.
At issue is the proper income tax treatment of raised breeding animals and purchased breeding animals owned by an accrual basis Taxpayer-Rancher.
The Government’s appeal concerns raised breeding animals.1 The District Court followed our opinion in Scofield v. Lewis, 1958, 5 Cir., 251 F.2d 128, which held that Treasury Regulation 1.471-6(f) was invalid. Despite the doubts generated by express rejection of Lewis by the 8th and 9th Circuits,2 a…
2Cases cited7 opinions
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Frank Scofield, Collector of Internal Revenue v. A. J. Lewis and Grace M. LewisCourt of Appeals for the Fifth Circuit · 1958
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- Bernard B. Carter (B. B. Carter) and Tommie Velma Carter, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Andrew Little, Jr., and Myrn Little v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. CattoSupreme Court of the United States · 1966
- Welder v. United StatesDistrict Court, S.D. Texas · 1971
- United States v. W. H. Wardlaw, Independent of the Estate of C. H. Wardlaw, Deceased,et Al., W. H. Wardlaw, Independent of the Estate of C. H. Wardlaw, Deceased,et Al. v. United StatesCourt of Appeals for the Fifth Circuit · 1965