Legal Opinion
Smith v. United States
District Court, S.D. Texas
Decided January 10, 1968No. Civ. A. No. 63-H-152PublishedCited by 5 opinions
1Opinion of the Court
*231 Memorandum
SINGLETON, District Judge.
This case was tried before the Court. It is the second part of a two-part lawsuit. The result of the first trial is reported in this Court’s opinion in Smith v. United States, 266 F.Supp. 814 (S.D.Tex. 1967).
Mclver & Smith Fabricators, Inc., the taxpayer herein, was incorporated in the State of Texas on September 1, 1956. The taxpayer was a continuation of the business known as McIver & Smith Fabricators, a partnership theretofore consisting of Philip K. Smith and Benton G. Smith. Up to the time of the incorporation, Philip K. Smith owned a seventy-five…
2Cases cited5 opinions
- Limericks, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Brown Printing Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Hightower v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Smith v. United StatesDistrict Court, S.D. Texas · 1967
- Fairmount Park Raceway, Inc. v. Commissioner of Internal Revenue, Melville Bitner, Trustee v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ray C. And Veronica Bennigsen, Commissioner of Internal Revenue v. Russell R. And Katherine Casteel, Commissioner of Internal Revenue v. Edwin C. And Martha H. Moon, Commissioner of Internal Revenue v. M. H. Parish and Mae Parish, Commissioner of Internal Revenue v. Dan Parish and Gladys M. Parish, Commissioner of Internal Revenue v. Willibald and Cecile L. SchaeferCourt of Appeals for the Seventh Circuit · 1964
3Cited by5 opinions
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
- G. W. Van Keppel Co. v. United StatesDistrict Court, W.D. Missouri · 1970
- W. H. Braum Family Partnership v. CommissionerUnited States Tax Court · 1993
- West India Machinery & Supply Co. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1969
- West India Machinery & Supply Co. v. Secretary of Treasury of Puerto RicoSupreme Court of Puerto Rico · 1969