U.S. Court of Appeals for the Fifth Circuit, 1935

Cleveland v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided May 4, 1935

77 F.2d 184; 15 A.F.T.R. (P-H) 1370; 1935 U.S. App. LEXIS 4539 (Federal Reporter, Second Series)

Counsel

Geo. E. H. Goodner, of Washington, D. C., for petitioner., Frank J. Wideman, Asst. Atty. Gen., Maurice J. Mahoney, Sewall Key, and Norman D. Keller, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Búreau Internal Revenue, and Hartford Allen, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Dillman v. Commissioner (United States Tax Court 1975)
R. G. Cope, Jr., Inc. v. Commissioner (United States Tax Court 1984)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

Pursuant to a stipulation entered into by the parties to the above numbered and entitled cause, this court having, ordered that its decision in cause numbered 7457 on the docket of this court (C. C. A.) 77 F.(2d) 180, wherein F. D. Flynn is petitioner, and the Commissioner of Internal Revenue is respondent, would be controlling in the first above numbered and entitled cause, and this court having denied the petition in said cause numbered 7457, it is ordered that the petition in the first above numbered and entitled cause be, and the same is, denied.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.