Legal Opinion
Stern v. United States
District Court, E.D. Louisiana
Decided August 11, 1958No. Civ. A. 6252PublishedCited by 17 opinions
1Opinion of the Court
J. SKELLY WRIGHT, District Judge.
This case concerns “Francis,” the talking mule. Francis is a product of World War II. It was created by a lonely second lieutenant in the Pacific theater of operations who sometimes wondered whether there was anything in the Army lower than a second lieutenant. Francis convinced him there was. Now, seven motion pictures later, that second lieutenant, the taxpayer here, is claiming that the income from “Francis” is entitled to capital gains treatment under the Internal Revenue laws.
In 1933, after attending Harvard University, David Stern, III, was employed as a…
2Cases cited37 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Nichols v. Universal Pictures CorporationCourt of Appeals for the Second Circuit · 1930
- Bobbs-Merrill Co. v. StrausSupreme Court of the United States · 1908
- Myers v. Comm'rUnited States Tax Court · 1946
- Rude v. WestcottSupreme Court of the United States · 1889
32 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Byram v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Nicholas Picchione v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1971
- Arthur Kurlan and Marilyn Kurlan v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Arthur Kurlan and Marilyn KurlanCourt of Appeals for the Second Circuit · 1965
- Picchione v. Comm'rUnited States Tax Court · 1970
12 more not listed; retrieve them via the Exa API.