Legal Opinion
Fahs v. Merrill
Court of Appeals for the Fifth Circuit
Decided May 3, 1944No. 10874PublishedCited by 6 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The suit in the District Court was for the recovery of a gift tax unlawfully exacted by the Collector. The court gave judgment for the plaintiff June 24, 1943. On Sept. 17, 1943, a notice was filed entitled in the cause and headed “Notice of Appeal”, which reads: “Comes now John L. Fahs, United States Collector of Internal Revenue for the District of Florida, defendant in the above entitled case, and gives notice of an appeal from the findings and judgment entered and filed therein on June 24, 1943, to the United States Circuit Court of Appeals of the Fifth Circuit”.…
2Cases cited7 opinions
- Robinette v. HelveringSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
- Ex Parte ParkerSupreme Court of the United States · 1887
- Smith v. HinesSupreme Court of Florida · 1864
- Benitez v. Bank of Nova ScotiaCourt of Appeals for the First Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Merrill v. FahsSupreme Court of the United States · 1945
- Bates v. BatteCourt of Appeals for the Fifth Circuit · 1951
- Long v. Union Pac. R. Co.Court of Appeals for the Tenth Circuit · 1953
- Commissioner of Internal Revenue v. Barnard's EstateCourt of Appeals for the Second Circuit · 1949
- Bumpus v. Drinkard's Adm'xCourt of Appeals of Kentucky · 1955
1 more not listed; retrieve them via the Exa API.