Legal Opinion
United States v. Carter
Court of Appeals for the Fifth Circuit
Decided May 10, 1927No. 4925PublishedCited by 4 opinions
1Opinion of the Court
WALKER, Circuit Judge.
By the decree appealed from the appellees, as executors of the will of William A. Blount, deceased, were awarded the amount of income taxes for the year 1923 paid by them under protest, for which their claim for abatement or refund had been duly presented to the Commissioner of Internal Revenue and denied by that official. The decree is complained of, in so far as the amount awarded included the income tax for the year 1923, paid on an item of $2,834.42. That item was the difference between the sum of $20,000, the amount stated in the return, made in June, 1922, of the…
2Cases cited3 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Goodrich v. EdwardsSupreme Court of the United States · 1921
3Cited by4 opinions
- Hatch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- McClennen v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Helvering v. RothCourt of Appeals for the Second Circuit · 1940
- Carroll Furniture Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952