U.S. Court of Appeals for the Fifth Circuit, 1961

Bloomfield Steamship Company v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided January 23, 1961 · Jones, Mize, Per Curiam, Tuttle

285 F.2d 431 (Federal Reporter, Second Series)

Counsel

C. W. Wellen, William M. Ryan, Charles W. Hall, Houston, Tex., Fulbright, Crooker, Freeman, Bates & Jaworski, Houston, Tex., of counsel, for petitioner., Morton K. Rothschild, Harold M. Seidel, Lee A. Jackson, Harry Baum, Attys., Dept, of Justice, Claude R. Marshall, Sp. Atty., Hart H. Spiegel, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Dept, of Justice, for respondent.

Cases that cite this one

11 later published cases cite this decision.

Estate of Saia v. Commissioner (United States Tax Court 1974)
Bilar Tool & Die Corp. v. Commissioner (United States Tax Court 1974)
Churchill Farms, Inc. v. Commissioner (United States Tax Court 1969)
Conroe Office Bldg., Ltd. v. Commissioner (United States Tax Court 1991)
Scallen v. Commissioner (United States Tax Court 1987)
Ruttenberg v. Commissioner (United States Tax Court 1986)
Moss v. Commissioner (United States Tax Court 1986)
McKay v. Commissioner (United States Tax Court 1986)
Kaonis v. Commissioner (United States Tax Court 1978)
Seahill Co. v. Commissioner (United States Tax Court 1964)
Estate of Bryan v. Commissioner (United States Tax Court 1963)

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 facts of this controversy, involving a liability of the petitioner for Federal income taxes, and the Tax Court’s reasons for its decision against the petitioner are set forth in the Tax Court’s opinion. Bloomfield Steamship Company v. Commissioner of Internal Revenue, 33 T.C. 75. We find no error in the conclusions reached by the Tax Court and its decision is

Affirmed.

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