Legal Opinion
Perkins v. Thomas
Court of Appeals for the Fifth Circuit
Decided December 18, 1936No. 8172, 8219PublishedCited by 24 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
Additional income taxes for the year 1933 were assessed against and' paid by J. J. Perkins and his wife, Lois Perkins. Denied refund, they sued the collector of internal revenue in the District Court, waiving jury trial. There was no conflict in the evidence. During 1931 they acquired along with others a transfer of an oil and gas lease on Texas land made in consideration of a small amount of cash and of $395,000 to be paid out of oil produced and saved. During the tax year 1933, oil having been discovered, large sums were paid to the transferors of the lease on account…
2Cases cited18 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Burnet v. HarmelSupreme Court of the United States · 1932
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Ex Parte PetersonSupreme Court of the United States · 1920
- Palmer v. BenderSupreme Court of the United States · 1932
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Barry I. Fredericks v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1997
19 more not listed; retrieve them via the Exa API.