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United States v. Charles G. Eidson, Jr.

UNITED STATES of America, Appellant, v. Charles G. EIDSON, Jr., Et Al., Appellees

United States v. Eidson, 312 F.2d 744 (5th Cir. 1963)
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Court
Court of Appeals for the Fifth Circuit · U.S. Courts of Appeals
Decided
February 6, 1963
Docket
No. 19414_1
Judges
Tuttle, Hutcheson, Con-Nally
Citations
312 F.2d 744

Opinion — Per Curiam

PER CURIAM.

It now appears for the first time in the petition and brief supporting the petition for rehearing that the judgment of the trial court included items other than those relating to the amount received by the taxpayers from the transactions discussed in the opinion. This appears to be conceded by the United States by the first footnote in its original brief, in which it states that the Government “is prosecuting its appeal only as to one of the issues decided below, and, therefore, the amount of taxes involved in this appeal is somewhat less than the amount of the judgment below.” The prior judgment of this Court, 310 F.2d 111 , providing that the case was remanded for entry of judgment for the appellant, is therefore modified to the extent that it shall read: “The judgment is reversed and the case is remanded to the trial court for further proceedings not inconsistent with this opinion.”

In all other respects this petition is Denied.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1964: 11969: 219642026peak 1969 · 2

Relies on it most ⓘ

  1. Commissioner of Internal Revenue v. D. B. Anders414 F.2d 1283 (10th Cir. 1969)
  2. United States v. R. T. And Gertrude Woolsey326 F.2d 287 (5th Cir. 1964)
  3. Foxe v. Commissioner53 T.C. 21 (Tax Ct. 1969)

Most recent

  1. Foxe v. Commissioner53 T.C. 21 (Tax Ct. 1969)
  2. Commissioner of Internal Revenue v. D. B. Anders414 F.2d 1283 (10th Cir. 1969)
  3. United States v. R. T. And Gertrude Woolsey326 F.2d 287 (5th Cir. 1964)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
United States v. Eidson, 310 F.2d 111 (5th Cir. 1962) 35

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