Legal Opinion
William E. Davis, Former Collector of Internal Revenue for the District of Alabama v. C. B. Hightower, Jr.
Court of Appeals for the Fifth Circuit
Decided February 29, 1956No. 15762_1PublishedCited by 25 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is an appeal from a judgment by the district court entered on a jury verdict in favor of appellee who sued the Director of Internal Revenue for refund of income taxes paid for the years 1946 and 1947.
The tax returns were filed on March 15, 1947 and March 15, 1948, respectively, for the years in question. Assessment of the additional taxes claimed for both years was made on March 6, 1952, more than three years after the returns were filed but less than five years. Having concluded that the additional assessments were barred by the statute of limitations when made, we…
2Cases cited6 opinions
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Deakman-Wells Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Foster’s Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- O'Bryan v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- United States v. Home Concrete & Supply, LLCSupreme Court of the United States · 2012
- The Colony, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- University Country Club, Inc. v. CommissionerUnited States Tax Court · 1975
- Intermountain Insurance Service of Vail v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2011
20 more not listed; retrieve them via the Exa API.