Legal Opinion
Dalmon Davis, District Director of Internal Revenue, and I. W. Spillers, Revenue Officer v. Mrs. Bertha S. Birdsong
Court of Appeals for the Fifth Circuit
Decided March 30, 1960No. 18047_1PublishedCited by 4 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is an appeal from an order of the trial court granting a temporary injunction against the collection of federal taxes. The jurisdiction of this Court rests on the provisions of 28 U.S.C.A. § 1292(1). The appellee agrees with the statement of facts recited in the government’s brief. Succinctly stated the facts are:
The appellee, Mrs. Birdsong is the widow of Henry W. Birdsong, deceased, who died in the year 1944. On April 10, 1948, in accordance with the laws of the state of Georgia, the Ordinary of Clarke County, Georgia, awarded a year’s support to Mrs. Birdsong…
2Cases cited10 opinions
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- United States v. HeffronCourt of Appeals for the Ninth Circuit · 1947
- Grant v. SosebeeSupreme Court of Georgia · 1929
- Smith v. SmithSupreme Court of Georgia · 1939
- Simpson v. KelleySupreme Court of Georgia · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Lucille Mitzy Bosco Rogers, Individually and as Surviving Spouse of Philip S. BoscoCourt of Appeals for the Fifth Circuit · 1981
- Dalmon Davis, District Director of Internal Revenue, and I. W. Spillers, Revenue Officer v. Mrs. Bertha S. BirdsongCourt of Appeals for the Fifth Circuit · 1960
- Durkin v. CommissionerUnited States Tax Court · 1994
- In re Estate of BrooksAppellate Court of Illinois · 1985