United States v. Elizabeth W. Larson
324 F.2d 503, 12 A.F.T.R.2d (RIA) 5977
CourtCourt of Appeals for the Fifth Circuit
DecidedNovember 21, 1963
Docket20481_1
StatusPublished
Cited by1 cases
This text of 324 F.2d 503 (United States v. Elizabeth W. Larson) 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
United States v. Elizabeth W. Larson, 324 F.2d 503, 12 A.F.T.R.2d (RIA) 5977 (5th Cir. 1963).
Opinion
The record before us, we think, indicates that this case is controlled by Commissioner of Internal Revenue v. Lester, 366 U.S. 299, 81 S.Ct. 1343, 6 L. Ed.2d 306. The principle there stated requires a reversal here for the entry by the district court of a judgment for the United States.
Reversed and remanded.
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Related
Cooper v. Commissioner
1967 T.C. Memo. 260 (U.S. Tax Court, 1967)
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Bluebook (online)
324 F.2d 503, 12 A.F.T.R.2d (RIA) 5977, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-elizabeth-w-larson-ca5-1963.