Legal Opinion
Samuel W. Fletcher and Charlotte D. Fletcher v. United States
Court of Appeals for the Seventh Circuit
Decided February 22, 1971No. 18107_1PublishedCited by 13 opinions
1Per curiam
An action for the refund of federal income taxes paid for the years 1957 and 1958 was brought in the district court 1 by Samuel W. Fletcher and Charlotte D. Fletcher, husband and wife, 2 against the United States of America. Following a bench trial, the district court found for the taxpayer and judgment for refund was entered. Government appealed. We affirm.
Briefly stated, the action below was concerned with the proper treatment for tax purposes of the gain arising from the sale of shares of stock in a life insurance company. On May 9, 1957, taxpayer executed a written contract for the…
2Cases cited5 opinions
- Martin v. MurphyIndiana Supreme Court · 1891
- Foltz v. EvansIndiana Court of Appeals · 1943
- Fletcher v. United StatesDistrict Court, N.D. Indiana · 1967
- Ax v. SchlootIndiana Court of Appeals · 1946
- Duckwall v. ReesIndiana Court of Appeals · 1949
3Cited by13 opinions
- Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Rogers v. LockardIndiana Court of Appeals · 2002
- Major Realty Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Bond Purchase, L.L.C. v. Patriot Tax Credit Properties, L.P.Court of Chancery of Delaware · 1999
- Beck v. MasonIndiana Court of Appeals · 1991
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