ESTATE OF SAM E. WILSON, JR., DECEASED, ADA ROGERS WILSON, MARNERLEEN WILSON REID AND GORDON P. REID, EXECUTORS, AND ADA ROGERS WILSON, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
ESTATE OF SAM E. WILSON, JR., DECEASED, ADA ROGERS WILSON, MARNERLEEN WILSON REID AND GORDON P. REID, EXECUTORS, AND ADA ROGERS WILSON, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
255 F.2d 702
Court of Appeals for the Fifth Circuit (1958)
Caution
Cited by 6 cases
Opinion of the Court
PER CURIAM.
The executors of Sam E. Wilson, Jr., here challenge the correctness of a determination of his Federal income tax liability for 1948 as made by the Tax Court. Its opinion is reported in 27 T.C. 976. We are in accord with the Tax Court’s conclusions. Had the taxpayer adopted a different form for the particular transaction the tax incident might have been different. Cf. Zenz v. Quinlivan, 6 Cir., 1954, 213 F. 2d 914. The difference in the factual situation makes Mayer v. Don-nelly, 5 Cir., 1957, 247 F. 2d 322, inapplicable. For the reasons assigned by the Tax Court in its opinion its judgment is
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Waterman S.S. Corp. v. Commissioner OF Internal Revenue, 430 F.2d 1185 (5th Cir. 1970)
-
United States v. Kavanagh, 308 F.2d 824 (8th Cir. 1962)
-
Hash v. Commissioner OF Internal Revenue, 273 F.2d 248 (4th Cir. 1959)
Previewing 3 of 6 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Zenz v. Quinlivan, 213 F.2d 914 (6th Cir. 1954)
- Mrs. Leonie G. Mayer and Mrs. Leonie G. Mayer v. Donnelly, 247 F.2d 322 (5th Cir. 1957)