Legal Opinion
Smith v. United States
District Court, S.D. Texas
Decided April 12, 1967No. 63-H-150PublishedCited by 4 opinions
1Opinion of the Court
SINGLETON, District Judge.
Memorandum,
This is an action by taxpayers for recovery of income tax alleged to have been erroneously assessed and collected for the year 1957. The cases were consolidated for trial because they grew out of a common fact situation.1 The case came on for trial on January 3, 1967, before the Court and a jury in the United States District Court for the Southern District of Texas. On the second day of trial, counsel for all the parties agreed to dismiss the jury and submit the case to the Court.
At issue is the tax treatment to be accorded the payment by Mclver & Smith…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
- Kornhauser v. United StatesSupreme Court of the United States · 1928
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
- Smith v. United StatesDistrict Court, S.D. Texas · 1968
- Hufnagle v. CommissionerUnited States Tax Court · 1986
- Rosenbaum v. CommissionerUnited States Tax Court · 1983