Legal Opinion

Fred J. La Fortune, Trustee for Suzanne M. Lafortune, Renee Elizabeth Lafortune, and Colette M. Lafortune v. Commissioner of Internal Revenue, Jeanne Lafortune Henry, Trustee for Patrick Joseph Henry, and Carol Jean Henry v. Commissioner of Internal Revenue, J. A. La Fortune v. Commissioner of Internal Revenue, (Two Cases). Lucius La Fortune, Trustee for Daniel Lafortune, and Kathryn Lafortune v. Commissioner of Internal Revenue, Mary Ann Lafortune Wilcox, Trustee for Homer Frank Wilcox, Jr., and Mary Teresa Wilcox v. Commissioner of Internal Revenue, Gertrude L. La Fortune v. Commissioner of Internal Revenue, (Two Cases). Joseph A. La Fortune, Jr., Donee and Transferee of J. A. Lafortune v. Commissioner of Internal Revenue, Joseph A. La Fortune, Jr., Donee and Transferee of Gertrude L. Lafortune v. Commissioner of Internal Revenue, Robert James La Fortune, Donee and Transferee of J. A. Lafortune v. Commissioner of Internal Revenue, Robert James La Fortune, Donee and Transferee of Gertrude L. Lafortune v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided December 15, 1958No. 5927-5938_1PublishedCited by 10 opinions

1Opinion of the Court

263 F.2d 186

Fred J. LA FORTUNE, Trustee for Suzanne M. LaFortune, Renee Elizabeth LaFortune, and Colette M. LaFortune, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Jeanne LaFortune HENRY, Trustee for Patrick Joseph Henry, and Carol Jean Henry, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

J. A. LA FORTUNE, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).

Lucius LA FORTUNE, Trustee for Daniel LaFortune, and Kathryn LaFortune, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Mary Ann LaFortune WILCOX, Trustee for Homer Frank Wilcox, Jr.,…

2Cases cited31 opinions

  1. United States v. PelzerSupreme Court of the United States · 1941
  2. Fondren v. CommissionerSupreme Court of the United States · 1945
  3. Commissioner v. DisstonSupreme Court of the United States · 1945
  4. Kieckhefer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
  5. Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945

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3Cited by10 opinions

  1. Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
  2. Schuster v. CommissionerUnited States Tax Court · 1959
  3. Estate of Mandels v. CommissionerUnited States Tax Court · 1975
  4. Melba Schuster, Formerly Melba D. Baker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Melba Schuster, Formerly Melba D. Baker, United California Bank v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. United California BankCourt of Appeals for the Ninth Circuit · 1962
  5. Rosen v. CommissionerUnited States Tax Court · 1967

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