Legal Opinion
Carmack v. Scofield
Court of Appeals for the Fifth Circuit
Decided January 29, 1953No. 14068_1PublishedCited by 45 opinions
1Opinion of the Court
RUSSELL, Circuit Judge.
The question presented by this appeal is whether an amended claim for refund filed with the Commissioner of Internal Revenue seeking a refund of income tax paid by appellants as additional income tax for the year 1944, contained the same grounds for recovery as appellants asserted upon trial of a suit for refund, filed pursuant to § 3772(a)(1) of the Internal Revenue Code, 26 U.S.C.A. § 3772(a)(1).
Appellants, hereinafter referred to as taxpayers, filed amended joint income tax returns for the years 1944 and 1945, in which they reported as income for those years “poker…
2Cases cited9 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Carmack Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Ney v. United StatesCourt of Appeals for the Eighth Circuit · 1948
- Snead v. ElmoreCourt of Appeals for the Fifth Circuit · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Winn-Dixie Montgomery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Leon Stoller and Audrey Stoller v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
40 more not listed; retrieve them via the Exa API.