Legal Opinion
Westbrook v. Commissioner
Court of Appeals for the Fifth Circuit
Decided October 27, 1995No. 94-40652PublishedCited by 81 opinions
1Per curiam
Billie R. Westbrook and Madeline M. Westbrook appeal the United States Tax Court’s affirmance of the Commissioner’s determination of deficiencies and additions to tax for negligence and for substantial understatement of tax liability for the tax years 1984-1987. Finding no error, we affirm.
I. FACTUAL AND PROCEDURAL BACKGROUND
Billie R. Westbrook (“Dr. Westbrook”) has been a veterinarian since 1955. He and Madeline M. Westbrook (“Mrs. Westbrook”) were married in 1952. In 1962, Dr. West-brook founded the Spring Branch Veterinary Clinic (the “Clinic”), at which he worked on a full time basis…
2Cases cited32 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- United States v. BoyleSupreme Court of the United States · 1985
- Golanty v. CommissionerUnited States Tax Court · 1979
27 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Streber v. HunterCourt of Appeals for the Fifth Circuit · 2000
- Melton v. Teachers Insurance & Annuity Ass'n of AmericaCourt of Appeals for the Fifth Circuit · 1997
- LeClerc v. WebbCourt of Appeals for the Fifth Circuit · 2005
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
76 more not listed; retrieve them via the Exa API.