Legal Opinion
Sevremes v. United States
District Court, W.D. Kentucky
Decided October 30, 1962No. Civ. A. No. 4072PublishedCited by 2 opinions
1Opinion of the Court
SHELBOURNE, District Judge.
This action was instituted by Bennie J. Sevremes and Effie Sevremes, husband and wife, on November 15, 1960, seeking to recover the sum of $3,466.69 alleged to have been erroneously assessed *838as additional income tax due for the years 1955, 1956, and 1957. During the pendency of this action, Mr. Sevremes died and Mrs. Sevremes, executrix of his estate, was substituted as plaintiff in his stead.
The assessment made by the Commissioner of Internal Revenue resulted from the disallowance as deductions certain sums the plaintiffs paid to E. T. Murphy and Blanche Murphy in…
2Cases cited12 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
- Commissioner of Internal Revenue v. Charles H. Remer and Dorothy A. RemerCourt of Appeals for the Eighth Circuit · 1958
- Vermont Transit Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Allen v. CommissionerUnited States Tax Court · 1975
- Stiles v. CommissionerUnited States Tax Court · 1967