Legal Opinion
United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, Deceased
Court of Appeals for the Fifth Circuit
Decided June 13, 1967No. 22152_1PublishedCited by 77 opinions
1Opinion of the Court
JOHNSON, District Judge:
This is an appeal by the United States from an adverse judgment in an action brought against it by Louise R. Henderson 1 for refund of income taxes and interest in the amount of $300,144.99 for the taxable years 1953 through 1959.
Sometime in 1953, Simon Henderson, Jr., who exercised a power of attorney for taxpayer during the period in question, decided to help taxpayer’s grandson-in-law (and Henderson’s son-in-law), Malcolm Alexander, get started in business in Lufkin, Texas. With the idea there was a demand in Texas for top grade gray iron castings, it was decided to…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. The 1661 CorporationCourt of Appeals for the Fifth Circuit · 1967
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
72 more not listed; retrieve them via the Exa API.