Legal Opinion
Redford v. United States
District Court, E.D. Tennessee
Decided September 14, 1951No. Civ. No. 1498Published
1Opinion of the Court
DARR, Chief Judge.
The plaintiff sues the United States to recover $6,974.59 plus interest paid by him as income taxes for the years 1944 and 1945, by virtue of an alleged erroneous assessment by the Commissioner.
The plaintiff and his wife, Pearl V. Redford, claiming to be two equal partners in the firm of Redford Stores Company, filed returns as partners for 1944 and 1945, and paid the proper income tax based upon such returns.
On May 8, 1949, the Commissioner of Internal Revenue recomputed the taxes for the plaintiff and his wife, denied them the status óf partners for tax purposes and…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
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