Tomlinson v. Rutland
327 F.2d 668
Opinion
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.
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Tomlinson v. Rutland, 327 F.2d 668 (5th Cir. 1964).
327 F.2d 668 (Tomlinson v. Rutland) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Commissioner of Internal Revenue v. Birch Ranch & Oil Co
192 F.2d 924 (Ninth Circuit, 1951)
Birch Ranch & Oil Co. v. Commissioner
13 T.C. 930 (U.S. Tax Court, 1949)