Jeffrey E. Griffin & Barbara B. Griffin v. Comm'r of Internal Revenue, 911 F.2d 1124 (5th Cir. 1990). · Go Syfert
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Jeffrey E. Griffin & Barbara B. Griffin v. Comm'r of Internal Revenue, 911 F.2d 1124 (5th Cir. 1990). Cases Citing This Book View Copy Cite
27 citation events (18 in the last 25 years) across 4 distinct courts.
Strongest positive: Boelman v. Manson State Bank (iowa, 1994-09-21)
Treatment trajectory · 1991 → 2026 · click a year to view as-of
1991 2008 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
cited Cited as authority (rule) Boelman v. Manson State Bank
Iowa · 1994 · confidence medium
Law Ctr., 911 F.2d 1124, 1127 (5th Cir.1990), cert. denied, 499 U.S. 949 , 111 S.Ct. 1417 , 113 L.Ed.2d 470 (1991).
cited Cited as authority (rule) Miller v. Sioux Gateway Fire Department
Iowa · 1993 · confidence medium
Law Center, 911 F.2d 1124, 1127 (5th Cir.1990); Fernandez v. Wynn Oil Co., 653 F.2d 1273, 1275 (9th Cir.1981).
discussed Cited as authority (rule) Alexander v. Frank
N.D. Tex. · 1991 · confidence medium
Young v. City of Houston, 906 F.2d 177, 180 (5th Cir.1990); see Texas Department of Community Affairs v. Burdine, 450 U.S. 248, 252-53 , 101 S.Ct. 1089, 1093-94 , 67 L.Ed.2d 207 (1981); McDonnell Douglas Corp. v. Green, 411 U.S. 792, 802 , 93 S.Ct. 1817, 1824 , 36 L.Ed.2d 668 (1973); Hill v. Mississippi State Employment Service, 918 F.2d at 1238-39 ; Arenson v. Southern University Law Center, 911 F.2d 1124, 1127 (5th Cir.1990), cert. denied, — U.S. —, 111 S.Ct. 1417 , 113 L.Ed.2d 470 (1991).
Retrieving the full opinion text from the archive…
Jeffrey E. GRIFFIN and Barbara B. Griffin, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
89-4789.
Court of Appeals for the Fifth Circuit.
Sep 19, 1990.
911 F.2d 1124
Thomas W. Tucker, New Orleans, La., for, petitioners-appellants., Peter K. Scott, Acting Chief Counsel, I.R.S., Steven W. Parks, Teresa E. McLaughlin, Ann B. Durney, Gary R. Allen, Chief, Appellate Sec., and William S. Rose, Jr., Asst. Atty. Gen., Dept, of Justice, Tax Div., Washington, D.C., for respondent-appellee.
Garza, Jolly, Jones, Per Curiam.
Published
PER CURIAM:

This court is persuaded that the Tax Court did not clearly err in computing the value of the conservation servitude created by the taxpayers m this case. The Tax Court appears to have rendered its decision in Dorsey, 1990 CCH Tax Rpts. 592 (5/17/90), based upon its independent evaluation of the evidence and expert opinions presented at trial, which differed from the evidence and expert opinions in this case. We cannot say whether the court’s approach in Dorsey or in Griffin yielded superior results or whether either approach is “wrong”, given the inexactitude of the art of real estate appraisal.

The judgment of the Tax Court is AFFIRMED.