Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Fifth Circuit, 1964

Tomlinson v. Rutland

Tomlinson v. Rutland
U.S. Court of Appeals for the Fifth Circuit · Decided February 19, 1964
327 F.2d 668 (Federal Reporter, Second Series)

Tomlinson v. Rutland

Opinion of the Court

PER CURIAM.

The facts here presented are different only in detail from those in Commissioner v. Birch Ranch and Oil Co., 9th Cir. 1951, 192 F.2d 924, affirming Birch Ranch and Oil Co. v. Commissioner, 13 T.C. 930. The principles there stated are sound and require the affirmance of the district court.

Affirmed.

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

↑