Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Willow Terrace Development Co., Inc., et al. v. Commissioner of Internal Revenue, 1965 — 382 U.S. 938 · caselaw · US
Tax
Willow Terrace Development Co., Inc., et al. v. Commissioner of Internal Revenue
382 U.S. 938·Supreme Court of the United States·1965
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 547.
Willow Terrace Development Co., Inc., et al. v. Commissioner of Internal Revenue.
W. Carloss Morris, Jr., and Robert H. McCanne for petitioners.
Solicitor General Marshall, Acting Assistant Attorney General Roberts, Melva M. Graney and Robert A. Bernstein for respondent.
Richard A. Mullens for the National Association of Home Builders, as amicus curiae, in support of the petition.
[MAJORITY]
C. A. 5th Cir. Certiorari denied.