Tomlinson v. Rutland
327 F.2d 668
This text of 327 F.2d 668 (Tomlinson v. Rutland) 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
Tomlinson v. Rutland, 327 F.2d 668 (5th Cir. 1964).
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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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)
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Bluebook (online)
327 F.2d 668, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tomlinson-v-rutland-ca5-1964.