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

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

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)

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

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

1

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

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