Legal Opinion
Wells v. United States
Court of Appeals for the Fifth Circuit
Decided June 30, 1954No. 14783PublishedCited by 8 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Brought against the United States in the United States District Court for the District of the Canal Zone, by Ray B. Wells and 1500 others, citizens of the United States employed by it in the Canal Zone, the suit was to recover sums deducted as income taxes from their salaries for the calendar year 1951.
The claim stated in detail and at length in the complaint was: that the income tax under the purported authority of which the deductions were made was illegally and unconstitutionally levied; and that by virtue of the provisions expressed and implied in Sections 1346 and…
2Cases cited8 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Minnesota v. United StatesSupreme Court of the United States · 1939
- United States v. ShawSupreme Court of the United States · 1940
- Louisiana v. McAdooSupreme Court of the United States · 1914
- Mookini v. United StatesSupreme Court of the United States · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Leber v. Canal Zone Central Labor Union & Metal Trades CouncilCourt of Appeals for the Fifth Circuit · 1967
- Caton v. Canal Zone GovernmentDistrict Court, Canal Zone · 1981
- Jos. L. Muscarelle, Inc. And National Surety Company v. American Timber & Trading Company, Inc.Court of Appeals for the Fifth Circuit · 1968
- Holbrook v. TaitanoDistrict Court, D. Guam · 1954
- Anthony J. Foyt, Jr., and Lucy A. Foyt v. United States of America, Ann W. Childs, Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1977
3 more not listed; retrieve them via the Exa API.