Legal Opinion
Williams v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 22, 1930No. 5804PublishedCited by 16 opinions
1Opinion of the Court
DAWKINS, District Judge.
Plaintiffs are husband and wife, and prosecute this appeal from an adverse decision of the Board of Tax Appeals, increasing their assessment upon their interest in certain notes. The circumstances were as follows :
Williams was one of some thirty associates, who were represented by one of their number, Henry Hobbs, of Wichita Falls, Tex., in the execution of a contract dated November 25, 1919, to sell certain oil properties to C. N. Haskell, former Governor of Oklahoma, for the price of $3,200,000. Under the agreement with Haskell, Hobbs obligated himself to organize a…
2Cases cited6 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Bishoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Schulman v. CommissionerUnited States Tax Court · 1989
- First Seattle DH Nat. Bank v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1935
- Commissioner of Internal Revenue v. SwensonCourt of Appeals for the Fifth Circuit · 1932
11 more not listed; retrieve them via the Exa API.