Legal Opinion
Raymond Pearson Motor Company and Raymond Pearson, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 28, 1957No. 16306_1PublishedCited by 16 opinions
1Opinion of the Court
JONES, Circuit Judge.
For over fifteen years prior to 1946 Raymond Pearson was an automobile dealer in Houston, Texas, handling Ford cars in one division of his business and Lincolns and Mercurys in another. This business was then wholly owned by Raymond Pearson. He handled used cars, parts and accessories, made repairs and rendered related services. In 1939 Raymond Pearson entered into a partnership with his two sons, Raymond Pearson, Jr. and Robertson Pearson under the name of Raymond Pearson and Sons. The partnership agreement recited the partnership purposes to be the handling of Ford…
2Cases cited11 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Commissioner of Internal Rev. v. National Carbide Corp.Court of Appeals for the Second Circuit · 1948
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
- Texas Trailercoach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Aiken Drive-In Theatre Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1960
- Shaw v. CommissionerUnited States Tax Court · 1972
11 more not listed; retrieve them via the Exa API.