Legal Opinion
Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 23, 1965No. 21508PublishedCited by 32 opinions
1Opinion of the Court
MOORE, Circuit Judge.
By petitions, the taxpayers, Atlanta Biltmore Hotel Corporation (the Bilt-more) and Mrs. Bennie T. Hanson (Mrs. Hanson) seek to review a decision of the Tax Court sustaining tax deficiencies against the Biltmore and Mrs. Hanson for the years 1954, 1955 and 1956. Because of a loss carryback to 1956 from 1959 which was substantially reduced by the Tax Court’s decision, 1959 is also involved.
The Biltmore may be characterized as a family corporation. The Tax Court said: “The general impression one receives from all of Mrs. Hanson’s testimony is that she considered the hotel…
2Cases cited6 opinions
- Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Detroit & Windsor Ferry Co. v. WoodworthCourt of Appeals for the Sixth Circuit · 1940
- Becker v. Anheuser-Busch, Inc.Court of Appeals for the Eighth Circuit · 1941
- State Line & Sullivan R. v. PhillipsCourt of Appeals for the Third Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Meyer v. CommissionerUnited States Tax Court · 1966
- Lucile H. Meyer v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Leon R. MeyerCourt of Appeals for the Eighth Circuit · 1967
- Richard E. Busch Jr. & Jean N. Busch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
27 more not listed; retrieve them via the Exa API.