Legal Opinion
United States v. Smither
Court of Appeals for the Fifth Circuit
Decided June 30, 1953No. 14260_1PublishedCited by 5 opinions
1Opinion of the Court
RUSSELL, Circuit Judge.
The United States prosecutes this appeal from a judgment awarding Mrs. Mary A. Smither a refund of income tax alleged to have been wrongfully and illegally collected from her for the taxable years 1944 and 194S. The trial court sustained the plaintiff’s contention that certain income which had been taxed as her personal income was actually the income of a testamentary trust created by the will of her deceased husband, W. L. Smither. The Government denied that a trust was created by the will and contended that income of the Estate of W. L. Smither, under the terms of the…
2Cases cited1 opinion
- Smither v. United StatesDistrict Court, S.D. Texas · 1952
3Cited by5 opinions
- United States v. De BonchampsCourt of Appeals for the Ninth Circuit · 1960
- Security-First Natlional Bank v. United StatesDistrict Court, S.D. California · 1960
- Estate of SmithCalifornia Court of Appeal · 1981
- Mrs. Matilda Schutt Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- United States v. Dale King De Bonchamps, United States of America v. Winston S. Cowgill and Geraldine King Cowgill, United States of America v. Ada N. KingCourt of Appeals for the Ninth Circuit · 1960