Legal Opinion
Smith v. United States
District Court, N.D. Florida
Decided March 31, 1953No. Civ. 505PublishedCited by 14 opinions
1Opinion of the Court
DE VANE, Chief Judge.
This case is before the court on motion for summary judgment for plaintiff. The facts in the case, as disclosed by the complaint and supported by affidavits filed by plaintiff, are not in dispute. The suit is to recover taxes in the amount of $118.05 imposed on plaintiff under authority of 26 U.S.C.A. § 3469, and paid under protest.
The pleadings and evidence show that plaintiff operated a fishing boat for .charter during 1951. Plaintiff charged for the use of his boat the sum of $30 for five hours or less, irrespective of the number of persons embarking on a fishing trip…
2Cases cited6 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Earle, Collector of Internal Revenue v. Babler Earle, Collector of Internal Revenue v. Conley (Two Cases)Court of Appeals for the Ninth Circuit · 1950
- Edward H. Ellis & Sons, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1951
- Continental Oil Co. v. Collector of Internal RevenueDistrict Court, W.D. Oklahoma · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thomas J. McGowan v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- W. E. Cross, Trading as Virginia Tours and Gray Line of Richmond v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- United States v. William Douglas Walker and John C. Pace, Trading and Doing Business as Walker and PaceCourt of Appeals for the Fifth Circuit · 1956
- United States v. Mary Alma KnowlesCourt of Appeals for the Fifth Circuit · 1956
- Jack Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1957
9 more not listed; retrieve them via the Exa API.