Legal Opinion
Smith v. United States
District Court, D. Maryland
Decided December 28, 1965No. Civ. Nos. 14968, 14969PublishedCited by 5 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
The two actions now before the Court seek refund of federal income taxes and interest for the years 1953 and 1954. One action is brought by individual taxpayers, Ernest L. Smith and his wife, Margaret B. Smith; the other is brought by Ernest L. Smith as Trustee of the E. L. Schmidt Trust, an inter vivos trust created in 1931.
Ernest L. Smith and Eugene A. Smith are the two sons of E. L. Schmidt, who died in 1938. To minimize confusion, they will be referred to herein as “Ernest”, “Eugene” and “Schmidt”, respectively. Where the reference is to Ernest as Trustee, he will be…
2Cases cited23 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
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3Cited by5 opinions
- Ernest L. Smith, Trustee of the E. L. Schmidt Trust v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Continental Illinois Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1977
- American Financial Corp. v. CommissionerUnited States Tax Court · 1979
- American Financial Corp. v. CommissionerUnited States Tax Court · 1979
- Continental Illinois Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1977