Legal Opinion

Garrett v. United States

United States Court of Claims

Decided April 6, 1954No. 49593Published

1Opinion of the Court

120 F.Supp. 193 (1954)

GARRETT et al.

v.

UNITED STATES.

No. 49593.

United States Court of Claims.

April 6, 1954.

Calvin W. Breit, Norfolk, Va., for plaintiffs.

H. S. Fessenden, Washington, D. C., with whom was H. Brian Holland, Asst. Atty. Gen., for defendant. Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

Before PRETTYMAN, Circuit Judge, JONES, Chief Judge, and LITTLETON, WHITAKER and MADDEN, Judges.

WHITAKER, Judge.

The plaintiffs sue for a refund of income taxes for a series of years. The major issue is whether the profits from the sales of certain lots, which were a part…

2Cases cited8 opinions

  1. Farley v. CommissionerUnited States Tax Court · 1946
  2. Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
  3. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
  4. White v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
  5. Garrett v. United StatesUnited States Court of Claims · 1954

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