Legal Opinion

Meredith v. Commissioner

United States Tax Court

Decided January 31, 1967No. Docket No. 934-65Published

Petitioner was a dealer in farm implements as agent for John Deere Plow Co. Deere terminated the agency. Petitioner sued Deere on an alleged oral contract. The U.S. District Court dismissed the complaint as failing to state a claim upon which relief could be granted. The Court of Appeals affirmed. After two later suits on the same subject Deere secured an injunction against petitioner. Petitioner violated the injunction and was fined.

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Petitioner was a dealer in farm implements as agent for John Deere Plow Co. Deere terminated the agency. Petitioner sued Deere on an alleged oral contract. The U.S. District Court dismissed the complaint as failing to state a claim upon which relief could be granted. The Court of Appeals affirmed. After two later suits on the same subject Deere secured an injunction against petitioner. Petitioner violated the injunction and was fined. Petitioner also sued a judge of the Court of Appeals alleging injury from decisions made in bad faith. Decision against petitioner was affirmed and certiorari…

1Opinion of the Court

Merritt M. Meredith and Vera Meredith, Petitioners v. Commissioner of Internal Revenue, Respondent

Meredith v. Commissioner

Docket No. 934-65

United States Tax Court

47 T.C. 441; 1967 U.S. Tax Ct. LEXIS 150;

January 31, 1967, Filed

Decision will be entered for the respondent.

Petitioner was a dealer in farm implements as agent for John Deere Plow Co. Deere terminated the agency. Petitioner sued Deere on an alleged oral contract. The U.S. District Court dismissed the complaint as failing to state a claim upon which relief could be granted. The Court of Appeals affirmed. After two later suits on the…

2Cases cited22 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. Commissioner v. TellierSupreme Court of the United States · 1966
  3. Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
  4. Hoover Motor Express Co. v. United StatesSupreme Court of the United States · 1958
  5. M. M. Meredith v. Martin D. Van OosterhoutCourt of Appeals for the Eighth Circuit · 1960

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