U.S. Court of Appeals for the Fifth Circuit, 1958

Estate of W. Y. Brame, Deceased v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided September 3, 1958 · Hutcheson, Borah, Rives

256 F.2d 343 (Federal Reporter, Second Series)

Counsel

De Quincy V. Sutton, 0. Winston Cameron, Meridian, for petitioners., Joseph Kovner, Atty., Dept, of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Nelson P. Rose, Chief Counsel, I. R. S., Rollin H. Transue, Sp. Atty., Washington, D. C., for respondent.

Cases that cite this one

34 later published cases cite this decision. The 25 that cite it most often are listed here.

Otsuki v. Commissioner (United States Tax Court 1969)
Styron v. Commissioner (United States Tax Court 1987)
Herberg v. Commissioner (United States Tax Court 1987)
Cedrone v. Commissioner (United States Tax Court 1986)
Patton v. Commissioner (United States Tax Court 1985)
Piazza v. Commissioner (United States Tax Court 1985)
Poor v. Commissioner (United States Tax Court 1984)
Estate of Whitt v. Commissioner (United States Tax Court 1983)
Rosenbaum v. Commissioner (United States Tax Court 1983)
Passero v. Commissioner (United States Tax Court 1982)
Iauco v. Commissioner (United States Tax Court 1982)
Kirschner v. Commissioner (United States Tax Court 1981)
Curtis v. Commissioner (United States Tax Court 1981)
Hagerty v. Commissioner (United States Tax Court 1981)
Sutherland v. Comm'r (United States Tax Court 1980)
Ocean Sands Holding Corp. v. Commissioner (United States Tax Court 1980)
Whitten v. Commissioner (United States Tax Court 1980)
Cooperberg v. Commissioner (United States Tax Court 1979)
Human Engineering Institute v. Commissioner (United States Tax Court 1978)
Grancich v. Commissioner (United States Tax Court 1978)
Huie v. Commissioner (United States Tax Court 1977)
Insolera v. Commissioner (United States Tax Court 1977)
O'Brien v. Commissioner (United States Tax Court 1976)
Ruidoso Racing Association, Inc. v. Commissioner of Internal Revenue (10th Cir. 1973)
Haldane M. Plunkett v. Commissioner of Internal Revenue (7th Cir. 1972)

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

PER CURIAM.

The Tax Court’s findings of fact and opinion reported at 25 T.C. 824 contain a careful analysis of the issues and of the contentions made by the taxpayers. A thorough consideration of the briefs and arguments in connection with the voluminous record and the many exhibits convinces us that there were no signifi *344 cant procedural errors, and that the Tax Court’s findings of fact are supported by substantial evidence, and certainly are not clearly erroneous. 26 U.S.C.A. (I.R.C. 1954) 7482(a). We agree with the Tax Court’s opinion. To write more would serve no useful purpose. The decision of the Tax Court is correct, and it is

Affirmed.

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