Legal Opinion
Sugg v. Hopkins
Court of Appeals for the Fifth Circuit
Decided February 3, 1926No. 4586PublishedCited by 11 opinions
1Opinion of the Court
WALKER, Circuit Judge.
This was an action by the plaintiffs in error, J. D. Sugg and R. C. Ferguson (herein called plaintiffs), to recover the amount of tax, penalties, and interest paid by them under protest on October 23, 1923, with interest on that amount. That amount was exacted under the excess profits tax provision of the War Revenue Act of 1917 (section 201, 40 Stat. 303 [Comp. St. 1918, § 6336%b]), levying such tax “upon the income of every corporation, partnership or individual,” and was assessed against plaintiffs as copartners, on the theory that income realized in the year 1917 in…
2Cases cited8 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Meehan v. ValentineSupreme Court of the United States · 1892
- Buzar v. First National Bank of GreenvilleTexas Supreme Court · 1886
- Freeman v. Huttig Sash & Door Co.Texas Supreme Court · 1913
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Trust No. 5833, Security-First Nat. Bank of Los Angeles v. WelchCourt of Appeals for the Ninth Circuit · 1931
- McDougal v. CommissionerUnited States Tax Court · 1974
- Kasch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1933
- Wild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Ewing v. CommissionerUnited States Tax Court · 1953
6 more not listed; retrieve them via the Exa API.