Legal Opinion
Patrick v. United States
District Court, W.D. South Carolina
Decided June 23, 1960No. Civ. A. 2648PublishedCited by 9 opinions
1Opinion of the Court
WYCHE, Chief Judge.
This is an action to recover income tax in the amount of $21,673.73 paid by taxpayers for the year 1956, under alleged erroneous and illegal deficiency assessments.
The action is brought in the names of Talbot Patrick, individually, and Commercial Bank of Charlotte, North Carolina, as Administrator of the Estate of Alethia M. Patrick, deceased, since the 1956 return, sued on, was a joint return.
The record in this case includes the pleadings, testimony of Talbot Patrick, depositions of C. W. F. Spencer, Jr., Esq. and John H. Lumpkin, Esq., taxpayers’ income tax return for the…
2Cases cited8 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- F. C. Bowers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Segall v. CommissionerUnited States Tax Court · 1958
- Weis v. CommissionerUnited States Board of Tax Appeals · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. PatrickSupreme Court of the United States · 1963
- M. O. Rife and Maidee W. Rife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Granan v. CommissionerUnited States Tax Court · 1971
- Thomas Crawley Davis and Grace Ethel Davis v. United StatesUnited States Court of Claims · 1961
- Talbot Patrick and Commercial Bank of Charlotte, Administrator of the Estate of Alethia M. Patrick, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1961
4 more not listed; retrieve them via the Exa API.