W. B. Rushing v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1971-04-19

Cited by 119 later decision(s) in our corpus · see the citation network in Lexace

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GOLDBERG, Circuit Judge. Here we exhume a transaction which in the government’s post mortem analysis imposes a different tax consequence than that asserted by the taxpayers. The taxpayers, W. B. Rushing and Max Tidmore, 1 each owned 50 percent of th…

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