U.S. Court of Appeals for the Fifth Circuit, 1991

Pearce v. Commissioner/irs

U.S. Court of Appeals for the Fifth Circuit · Decided October 11, 1991

946 F.2d 1543; 1991 U.S. App. LEXIS 25724; 1991 WL 214707 (Federal Reporter, Second Series)

Cases that cite this one

3 later published cases cite this decision.

In re Wyly (United States Bankruptcy Court, N.D. Texas 2016)
Walsh v. Commissioner (United States Tax Court 1995)
Daniels v. Commissioner (United States Tax Court 1992)

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

946 F.2d 1543

Pearce
v.
Commissioner/IRS*

NO. 91-4178

United States Court of Appeals,
Fifth Circuit.

OCT 11, 1991

Appeal From: U.S.T.C.

REVERSED.

Fed.R.App.P. 34(a); 5th Cir.R. 34.2

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