U.S. Court of Appeals for the Fifth Circuit, 1936

Commissioner v. Jones

U.S. Court of Appeals for the Fifth Circuit · Decided March 11, 1936

82 F.2d 329; 17 A.F.T.R. (P-H) 633; 1936 U.S. App. LEXIS 2989; 17 A.F.T.R. (RIA) 633 (Federal Reporter, Second Series)

Counsel

Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Robert II. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Bruce A. Low, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for petitioner., Eustis Myres, of Dallas, Tex., Harry C. Weeks, of Wichita Falls, Tex., and Cecil A. Morgan, of Fort Worth, Tex., for respondent.

Cases that cite this one

6 later published cases cite this decision.

SoRelle v. Commissioner (United States Tax Court 1954)
Hill v. Commissioner (United States Tax Court 1959)
Abrams v. Commissioner (United States Tax Court 1989)
KETCHAM v. COMMISSIONER (United States Tax Court 1982)
Continental Bank & Trust Co. v. United States (District Court, S.D. New York 1937)
Holly Development Co. v. Commissioner (9th Cir. 1937)

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.

Following the decisions of this court in the cases of Commissioner v. Flem*330ing, 82 F.(2d) 324 (March 7, 1936), and Commissioner v. Williams, 82 F.(2d) 328 (March 11, 1936), the petition in the above numbered and entitled cause is denied.

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