Joe R. Long, & Teresa Long v. United States, 575 F.2d 79 (5th Cir. 1978). · Go Syfert
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Joe R. Long, & Teresa Long v. United States, 575 F.2d 79 (5th Cir. 1978). Cases Citing This Book View Copy Cite
34 citation events (1 in the last 25 years) across 7 distinct courts.
Strongest positive: Trotti & Thompson v. Crawford (ca5, 1980-12-04)
Treatment trajectory · 1978 → 2026 · click a year to view as-of
1978 2002 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "see" Trotti & Thompson v. Crawford
5th Cir. · 1980 · signal: see · confidence high
See Jacksonville Shipyards, Inc. v. Perdue, 539 F.2d 533 , 1976 A.M.C. 1934 (5th Cir. 1976), vacated and remanded in part, 432 U.S. 904 , 97 S.Ct. 2967 , 53 L.Ed.2d 1088 , aff’d on remand, 575 F.2d 79 , 1978 A.M.C. 2672 (1978), aff’d in part sub nom., P.C.
discussed Cited "see" Trotti & Thompson v. Crawford
5th Cir. · 1980 · signal: see · confidence high
See Jacksonville Shipyards, Inc. v. Perdue, 539 F.2d 533 , 1976 A.M.C. 1934 (5th Cir. 1976), vacated and remanded in part, 432 U.S. 904 , 97 S.Ct. 2967 , 53 L.Ed.2d 1088 , aff'd on remand, 575 F.2d 79 , 1978 A.M.C. 2672 (1978), aff'd in part sub nom., P.C.
discussed Cited "see" Odom Construction Company, Inc. v. United States Department Of Labor
5th Cir. · 1980 · signal: see · confidence high
See Jacksonville Shipyards, Inc. v. Perdue, 539 F.2d 533, 541-43 (5th Cir. 1976), vacated in part and remanded, 433 U.S. 904 , 97 S.Ct. 2967 , 53 L.Ed.2d 1088 (1977), adhered to on remand, 575 F.2d 79 (5th Cir. 1978), aff'd on other grounds sub nom.
discussed Cited "see" Odom Construction Co. v. United States Department of Labor
5th Cir. · 1980 · signal: see · confidence high
See Jacksonville Shipyards, Inc. v. Perdue, 539 F.2d 533, 541-43 (5th Cir. 1976), vacated in part and remanded, 433 U.S. 904 , 97 S.Ct. 2967 , 53 L.Ed.2d 1088 (1977), adhered to on remand, 575 F.2d 79 (5th Cir. 1978), affd on other grounds sub nom.
cited Cited "see, e.g." Lynn v. Heyl and Patterson, Inc.
W.D. Pa. · 1980 · signal: see, e.g. · confidence low
See, e. g., Jacksonville Shipyards, Inc. v. Perdue, 539 F.2d 533, 537 (5th Cir. 1976), vacated, 433 U.S. 904 , 97 S.Ct. 2967 , 53 L.Ed.2d 1088 (1977), on remand, 575 F.2d 79 (5th Cir. 1978).
Retrieving the full opinion text from the archive…
Joe R. LONG, and Teresa Long, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee
76-3270.
Court of Appeals for the Fifth Circuit.
Jun 14, 1978.
575 F.2d 79
Robert Edwin Davis, C. M. Meadows, Jr., Dallas, Tex., for plaintiffs-appellants., John Clark, U.S. Atty., San Antonio, Tex., Myron C. Baum, Acting Asst. Atty. Gen., Tax Div., Dept, of Justice, Washington, D.C., Daniel F. Ross, Atty., Tax Div., Leonard J. Henzke, Jr., James A. Riedy, Attys., Dept, of Justice, Washington, D.C., for defendant-appellee.
Godbold, Simpson, Morgan.
Published
PER CURIAM:

The district judge, after a full bench trial, decided this income tax refund suit adversely to the taxpayers. The suit was generated by the Commissioner’s rejection of the taxpayers’ attempted deduction of one-half of the alleged losses of the husband’s joint venture with Mr. Long’s former law partner, Jake Jacobsen, relative to the operation of two apartment complexes. The Longs paid the deficiency, filed an unsuccessful claim for refund, and timely brought suit.

The judgment below for the United States was supported by the district judge’s careful, complete and well-documented Memorandum Opinion, reported at 451 F.Supp. 1009 (D.C.1976). Our consideration of the briefs, the record, and oral argument persuades us that the judgment was correct, for the reasons stated in the opinion of the district court, which we adopt.

AFFIRMED.