Legal Opinion
J. W. Cain v. United States
Court of Appeals for the Eighth Circuit
Decided April 29, 1958No. 15854PublishedCited by 21 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Appellant sued in the District Court for recovery of alleged overassessments in his income taxes for the years 1942 and 1943. The Court gave summary judgment for the Government, on the ground that the admitted facts estopped appellant from asserting the existence of overassessments in the situation.
The overassessments were related to the income of a family partnership, comprised of appellant, his father, and their wives, whose reality the Commissioner had refused to recognize. Upon audit of appellant’s 1942 and 1943 returns, deficiencies were accordingly determined and…
2Cases cited8 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Guggenheim v. United StatesUnited States Court of Claims · 1948
- F. R. Daugette, and F. R. Daugette and Mary E. Daugette v. George D. Patterson, District Director of Internal Revenue, for District of AlabamaCourt of Appeals for the Fifth Circuit · 1958
- Schneider v. KelmDistrict Court, D. Minnesota · 1956
- Beverly Wall Paper Co. v. CommissionerCourt of Appeals for the Third Circuit · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966
- Arthur L. Stair and Bernice Stair v. United StatesCourt of Appeals for the Second Circuit · 1975
- Girard v. GillCourt of Appeals for the Fourth Circuit · 1958
- William Whitney and Barbara Whitney v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
16 more not listed; retrieve them via the Exa API.