Legal Opinion
Rose v. Trust Co. of Georgia
Court of Appeals for the Fifth Circuit
Decided October 26, 1928No. 5381PublishedCited by 8 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
This is a suit to recover $199,764.84, alleged to have been improperly collected from appellee by appellant as income taxes for the year 1919. The jury was waived, and a judgment was entered by the District Court in favor of appellee for $199,258.53, with interest at 6 per cent, per annum from March 19, 1924. There is no dispute as to the faets. Those material to a decision are as follows:
In August, 1919, a syndicate, of which ap-pellee was a member, was formed for the purpose of reorganizing the Coca-Cola Company of Georgia. Another company of the same name was…
2Cases cited3 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- McCaughn v. LudingtonSupreme Court of the United States · 1925
3Cited by8 opinions
- Commissioner of Internal Revenue v. Van VorstCourt of Appeals for the Ninth Circuit · 1932
- Omaha Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Rossheim v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Eaton v. WhiteCourt of Appeals for the First Circuit · 1934
- Dees v. CommissionerUnited States Tax Court · 1962
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