Legal Opinion

Varnedoe v. Allen

Court of Appeals for the Fifth Circuit

Decided November 22, 1946No. 11714PublishedCited by 14 opinions

1Opinion of the Court

HOLMES, Circuit Judge.

This appeal involves appellant’s income taxes for the years 1941, 1943, and 1944. A separate count for the year 1942 was not set forth in the complaint 'because, under the pay-as-you-go act of 1943, such taxes for 1942 were extinguished, and a special provision was made for the same in computing the tax for 1943.

The taxpayer is the widow of a fireman who, during his life, was a captain in the fire department of the city of Atlanta, Georgia. He died on December 20, 1931, at the age of 70, after having served 42 years with that department. On January 1, 1932, the widow…

2Cases cited6 opinions

  1. Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
  2. Trotzier v. McElroySupreme Court of Georgia · 1936
  3. West v. AndersonSupreme Court of Georgia · 1939
  4. Flarsheim v. United StatesCourt of Appeals for the Eighth Circuit · 1946
  5. Thomas v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943

1 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Hilda Bounds v. United StatesCourt of Appeals for the Fourth Circuit · 1958
  2. Rodner v. United StatesDistrict Court, S.D. New York · 1957
  3. United States v. EllisDistrict Court, S.D. New York · 1957
  4. Fisher v. United StatesDistrict Court, D. Massachusetts · 1955
  5. Scott v. GearnerCourt of Appeals for the Fifth Circuit · 1952

9 more not listed; retrieve them via the Exa API.

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