Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue

Fifth Circuit

Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue

383 F.2d 989, 20 A.F.T.R.2d (RIA) 5700, 1967 U.S. App. LEXIS 4654

CourtCourt of Appeals for the Fifth Circuit

DecidedNovember 2, 1967

Docket24318_1

StatusPublished

Cited by1 cases

This text of 383 F.2d 989 (Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue, 383 F.2d 989, 20 A.F.T.R.2d (RIA) 5700, 1967 U.S. App. LEXIS 4654 (5th Cir. 1967).

Pincite

Opinion

PER CURIAM:

The facts giving rise to this appeal and the controlling principles of law are set forth in the- opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the Moberg case distinguished it from this case and make inapplicable the rule there announced. The decision of the Tax Court is

Affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM:

The facts giving rise to this appeal and the controlling principles of law are set forth in the- opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the Moberg case distinguished it from this case and make inapplicable the rule there announced. The decision of the Tax Court is

Affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

383 F.2d 989, 20 A.F.T.R.2d (RIA) 5700, 1967 U.S. App. LEXIS 4654, Counsel Stack Legal Research, https://law.counselstack.com/opinion/larry-d-hibler-and-juanita-hibler-v-commissioner-of-internal-revenue-ca5-1967.

Opinion

Related

Cite This Page — Counsel Stack