Legal Opinion
Boyce v. United States
District Court, W.D. Louisiana
Decided February 15, 1961No. Civ. A. 5622PublishedCited by 9 opinions
1Opinion of the Court
BEN C. DAWKINS, Jr., Chief Judge.
Brought under authority of 28 U.S.C. § 1346(a) (l),The action is for recovery of income taxes and interest alleged to have been unlawfully assessed and collected.
On February 28,1945, Dr. S. W. Boyce, of Shreveport, Louisiana, executed 90 trust' indentures, designating his son, S. W. Boyce, Jr., as sole beneficiary, and his son’s father-in-law, Albert H. Bart-schmid, as trustee. All of the indentures were identical in language, and were numbered consecutively, A-l through A-50, B-l .through B-10, C-l through C-10, and D-l through D-20.
On the same day, the…
2Cases cited26 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
21 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Shaw Constr. Co. v. CommissionerUnited States Tax Court · 1961
- Morris Trusts v. CommissionerUnited States Tax Court · 1968
- Rust Engineering Co. v. StateSupreme Court of Alabama · 1971
- Ray R. Sence and Tod Oviatt, Trustees of the Ray R. & Grace I. Sence Trusts v. The United StatesUnited States Court of Claims · 1968
- Boyce v. United StatesCourt of Appeals for the Fifth Circuit · 1961
4 more not listed; retrieve them via the Exa API.