Legal Opinion
Greer v. United States
District Court, E.D. Tennessee
Decided March 28, 1967No. Civ. A. No. 5709PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM
ROBERT L. TAYLOR, Chief Judge.
This suit was filed for the refund of income taxes for the years 1961 and 1962. Plaintiffs are husband and wife and the wife is joined as a party only because she signed the income tax returns covering the years in question as required by the applicable income tax statutes. For this reason, Mr. Greer alone will be referred to and designated as the taxpayer.
The suit involves two questions. The first is whether all the 1961 and 1962 racing earnings of the race horse, Ridan, should be included in the gross income of the taxpayer for those years. By…
2Cases cited22 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
17 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- John L. Greer, Sr., and Wife, Russell Z. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Estate of Hordeski v. First Federal Savings & Loan Association of Russell CountyCourt of Appeals of Tennessee · 1991
- Edwards v. CommissionerUnited States Tax Court · 1968
- Edwards v. CommissionerUnited States Tax Court · 1968
- John L. Greer, Sr., and Wife, Russell Z. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 1969