U.S. Court of Appeals for the Fifth Circuit, 1972

Big "D" Development Corporation v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided January 18, 1972 · Thornberry, Morgan, Clark

453 F.2d 1365; 29 A.F.T.R.2d (RIA) 463; 1972 U.S. App. LEXIS 11778 (Federal Reporter, Second Series)

Cases that cite this one

2 later published cases cite this decision.

Gurtman v. Commissioner (United States Tax Court 1975)
Evans v. Commissioner (United States Tax Court 1974)

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 ruling of the Tax Court from which the present appeal is taken is based on findings of fact which are not clearly erroneous and without error in law. The Court has determined that an opinion would have no precedential value. Affirmed. See Local Rule 21. 1

. See NLRB v. Amalgamated Clothing Workers of America, 430 F.2d 966 (5th Cir. 1970).

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