Legal Opinion
Ellis Campbell, Jr., Collector of Internal Revenue v. Ray L. Batman and Mrs. Ray L. (Edith B.) Batman
Court of Appeals for the Fifth Circuit
Decided December 12, 1956No. 16082PublishedCited by 8 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
The suit was for refund of income taxes overassessed for the tax years 1946 and 1947.
The claim was that the taxes, the refund of which is sued for, resulted from the erroneous action of the Commissioner in denying the existence and validity, for tax purposes for the tax years in question, of the partnership of Ray L. Batman and his son, Gerald L. Batman.
The defenses were a denial of the existence and operation of the partnership and a plea of estoppel by judgment. Based upon allegations: that the tax court in a decision, 1 on facts and circum stances the same as those…
2Cases cited9 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Harley Alexander and Maude Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Morrison v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fritz Thompson and Dora M. Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- In re HolovachkaCourt of Appeals for the Seventh Circuit · 1963
- Robert Y. H. Thomas and Mary B. Thomas v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Broadhead v. EnochsDistrict Court, S.D. Mississippi · 1959
- Robert H. Flato v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
3 more not listed; retrieve them via the Exa API.