Larry D. Hibler & Juanita Hibler v. Comm'r of Internal Revenue, 383 F.2d 989 (5th Cir. 1967). · Go Syfert
Search
Larry D. Hibler & Juanita Hibler v. Comm'r of Internal Revenue, 383 F.2d 989 (5th Cir. 1967). Cases Citing This Book View Copy Cite
14 citation events across 2 distinct courts.
Strongest positive: Stone v. Commissioner (tax, 1968-04-17)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Stone v. Commissioner (2×)
Tax Ct. · 1968 · signal: see · confidence high
See Larry Hibler , 46 T.C. 663 (1966) , affirmed per curiam 383 F. 2d 989 (C.A. 5, 1967), and Olin Bryant , 46 T.C. 848 (1966) , on appeal (C.A. 5, Apr. 5, 1967).
discussed Cited "see, e.g." Robert P. Nees v. R. E. Culbertson, Sheriff, Jefferson County, Texas (2×)
5th Cir. · 1969 · signal: see also · confidence low
See also United States v. Kirkpatrick, 6 Cir. 1966, 361 F.2d 866 , 868 and United States v. Coleman, N.D.Miss.1966, 259 F. Supp. 394, 396 , aff'd, 5 Cir. 1967, 383 F.2d 989 , which acknowledge and follow Weiss , and, for a similar statement of law, Jencks v. United States, 5 Cir. 1955, 226 F.2d 540, 550 , rev'd on other grounds, 353 U.S. 657 , 77 S.Ct. 1007 , 1 L.Ed.2d 1103 . 28 The above authority demonstrates that, if reviewed solely as an evidentiary challenge, Nees' petition for habeas corpus relief must fail.
Retrieving the full opinion text from the archive…
Larry D. HIBLER and Juanita Hibler, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
24318_1.
Court of Appeals for the Fifth Circuit.
Nov 2, 1967.
383 F.2d 989
Edward R. Smith, Smith & Baker, Lubbock, Tex., for petitioners., Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Donald A. Statland, Attys., Dept, of Justice, Washington, D. C., for respondent.
Jones, Godbold, Scott.
Cited by 1 opinion  |  Published
PER CURIAM:

The facts giving rise to this appeal and the controlling principles of law are set forth in the- opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the Moberg case distinguished it from this case and make inapplicable the rule there announced. The decision of the Tax Court is

Affirmed.