Legal Opinion
DeTreville v. United States
District Court, D. South Carolina
Decided December 10, 1969No. Civ. A. No. 67-277PublishedCited by 3 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW and ORDER
DONALD RUSSELL, District Judge.
This is a suit for the refund of income taxes in the amount of $9,862.47 alleged to have been erroneously assessed and collected for the year 1960, plus interest.
On the basis of the testimony taken on trial before me, admissions of the parties and answers to interrogatories, I make the following findings of fact and conclusions of law:
FINDINGS OF FACT
1. Forest Land Company, Inc. (hereinafter called Corporation) -is a corporation organized in 1931 under the laws of South Carolina, with a capitalization of 100 shares.…
2Cases cited7 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Gamman v. CommissionerUnited States Tax Court · 1966
- A. & N. Furniture & Appliance Company v. United StatesDistrict Court, S.D. Ohio · 1967
- Fulk & Needham, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1969
- Roe v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
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3Cited by3 opinions
- Marie L. Detreville v. United States of America, Marie L. Detreville v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Roesel v. CommissionerUnited States Tax Court · 1971
- Roesel v. CommissionerUnited States Tax Court · 1971