Legal Opinion
James H. Pickren and Lucie B. Pickren v. United States
Court of Appeals for the Fifth Circuit
Decided May 29, 1967No. 23514PublishedCited by 41 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge:
James H. Pickren and Lucie B. Pickren are husband and wife. Hereinafter, they will be referred to jointly as the Pickrens, and James H. Pickren will be referred to as Pickren.
The Pickrens brought this action to recover refunds of income taxes paid by them for the years 1959, 1960, and 1961. From an adverse judgment, they have appealed.
The facts are not in dispute and are as follows: On July 1, 1957, Pickren and S. Arthur Hooker were the joint owners of certain secret formulas and trade names, which they had then held for more than six months. The formulas were…
2Cases cited20 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Smith v. Dravo Corp.Court of Appeals for the Seventh Circuit · 1953
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
- Aktiebolaget Bofors v. United States (Two Cases). Aktiebolaget Bofors v. Acheson, Secretary of StateCourt of Appeals for the D.C. Circuit · 1951
- E. W. Bliss Co. v. United StatesSupreme Court of the United States · 1920
15 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Green v. Comm'rUnited States Tax Court · 1984
- PPG Indus., Inc. v. CommissionerUnited States Tax Court · 1970
- Ace Electric Supply Co. v. Terra Nova Electric, Inc.District Court of Appeal of Florida · 1973
- Liza Danielle, Inc. v. Jamko, Inc.District Court of Appeal of Florida · 1982
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
36 more not listed; retrieve them via the Exa API.