Legal Opinion
Cordell Brooks and Excel C. Brooks v. United States
Court of Appeals for the Sixth Circuit
Decided February 8, 1973No. 72-1457PublishedCited by 17 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
Taxpayer Cordell Brooks initiated this tax refund suit, claiming that the Government erroneously taxed him on $2,784 in income he received during the. 1968 tax year. The case was tried on stipulated facts. The Government appeals the decision of the District Court in favor of the plaintiff. 339 F.Supp. 1031.
The taxpayer was a 37 year employee of E. I. du Pont De Nemours and Company and was pensioned on December 1, 1967, under the incapacity provision of the company pension and retirement plan. At the time of pensioning he was 60 years old. His retirement was forced by a…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner v. AckerSupreme Court of the United States · 1959
- Coady v. CommissionerUnited States Tax Court · 1960
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- National Life and Accident Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Gene W. And Jule C. Reardon v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Cleary v. CommissionerUnited States Tax Court · 1973
- Baker v. United StatesDistrict Court, W.D. Texas · 1975
- Jones v. CommissionerUnited States Tax Court · 1978
12 more not listed; retrieve them via the Exa API.