Legal Opinion
United States v. Barret
Court of Appeals for the Fifth Circuit
Decided April 2, 1953No. 14177_1PublishedCited by 10 opinions
1Opinion of the Court
STRUM, Circuit Judge.
The United States appeals from a judgment for the taxpayer in a suit to recover an alleged overpayment of income taxes for the year 1946.
One of the appellees, William M. Barret, is the owner of a large Colonial-type residence, situate on one of the superior residential streets in Shreveport, Louisiana, upon a plot of ground containing more than three acres. This plot was artistically and symmetrically landscaped with many varieties of trees and shrubs, including crepe myrtle, mimosa, magnolia, oaks, elms, pecans, and a substantial number of large cedar trees many years…
2Cases cited6 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Commissioner of Internal Revenue v. HarwickCourt of Appeals for the Fifth Circuit · 1950
- Borden v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1939
- Whipple v. United StatesDistrict Court, D. Massachusetts · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Burns v. United StatesDistrict Court, N.D. Ohio · 1959
- Kunsman v. CommissionerUnited States Tax Court · 1967
- Feinstein v. United StatesDistrict Court, E.D. Missouri · 1954
- Allen v. CommissionerUnited States Tax Court · 1984
- Katz v. CommissionerUnited States Tax Court · 1983
5 more not listed; retrieve them via the Exa API.