Legal Opinion
Frank Nelson, Jr. And Lee Etta Nelson v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 7, 1960No. 17872_1PublishedCited by 38 opinions
1Opinion of the Court
JONES, Circuit Judge.
The petitioners, Frank Nelson, Jr., and Lee Etta Nelson, husband and wife, bring before us for review a decision of the Tax Court that there were income tax deficiencies payable by them for the years 1949 and 1950. Since Mrs. Nelson is involved only because of the filing of joint returns with her husband, such references as are made to the Taxpayer will mean Frank Nelson, Jr. The first of two questions presented is whether the Taxpayer was entitled to take deductions of amounts paid for the benefit of a wholly owned corporation as interest and expense, as claimed by the…
2Cases cited23 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Putnam v. CommissionerSupreme Court of the United States · 1956
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Himely v. RoseSupreme Court of the United States · 1809
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
18 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Hynes v. CommissionerUnited States Tax Court · 1980
- Rushing v. CommissionerUnited States Tax Court · 1972
- Byram v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
33 more not listed; retrieve them via the Exa API.