Opine Timber Company, Inc. v. C.I.R., 75-3978

Decision Date28 April 1977
Docket NumberNo. 75-3978,75-3978
Citation552 F.2d 368
PartiesOpine Timber Company, Inc. v. C. I. R
CourtU.S. Court of Appeals — Fifth Circuit

AFFIRMED

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11 cases
  • Morehouse v. Comm'r
    • United States
    • U.S. Tax Court
    • 18 Junio 2013
    ... ... 431 (1998), rev'd , 205 F.3d 897 (6th Cir. 2000), is overruled.          Paul J ... See Opine Timber Co. v. Commissioner , 64 T.C. 700, 709-711 ... ...
  • Fitzpatrick v. Commissioner
    • United States
    • U.S. Tax Court
    • 20 Noviembre 1995
    ... ... Fitzpatrick, 892 F.2d 162 (1st Cir. 1989) ...         The second ... Opine Timber Co. v. Commissioner [Dec. 33,355], 64 ... ...
  • Miller v. Commissioner
    • United States
    • U.S. Tax Court
    • 6 Marzo 2001
    ... ... in part and remanded 912 F.2d 1182 (9th Cir. 1990) (the State Farm class action lawsuit), are ... employee of Fidelity Union Life Insurance Company (Fidelity). During 1976 and 1977, petitioner ... See Opine Timber Co. v. Commissioner [Dec. 33,355], 64 ... 1988); and Yates Indus., Inc. v. Commissioner [Dec. 31,542], 58 T.C. 961 ... ...
  • Garavaglia v. Comm'r, T.C. Memo. 2017-131
    • United States
    • U.S. Tax Court
    • 3 Julio 2017
    ... ... , CGBMT, Trans-international and B.I.S., Inc. The majority of the corporations were involved ... 82, 91 (1990), aff'd , 943 F.2d 22 (8th Cir. 1991). Page 34 We address first whether ... See Opine Timber Co. v. Commissioner , 64 T.C. 700, 713 ... ...
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