Legal Opinion
Bowers v. Lumpkin
Court of Appeals for the Fourth Circuit
Decided February 4, 1944No. 5200PublishedCited by 71 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This suit was brought by Mrs. Lumpkin to recover individual federal income taxes alleged to have been overpaid for the years 1936 and 1937. It was tried before the District Judge without a jury and resulted in a judgment for the plaintiff in the sum of $22,680.10. The taxpayer had a life interest under a trust created for her benefit by the will of her former husband in one-half of the stock of a corporation which owned valuable rights in the sale and distribution of coca cola syrup in South Carolina. She purchased the remaining stock of the corporation for $255,885 from…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Helvering v. StormfeltzCourt of Appeals for the Eighth Circuit · 1944
66 more not listed; retrieve them via the Exa API.