Legal Opinion
Malone v. United States
District Court, N.D. Mississippi
Decided April 29, 1971No. DC 6911-KPublishedCited by 26 opinions
1Opinion of the Court
MEMORANDUM OPINION
READY, Chief Judge.
This action was instituted under 28 U.S.C. § 1346(a) (1) by R. C. Malone and Nettie A. Malone against the United States for recovery of $5,706.73 assessed against and collected from them as federal income taxes for the calendar year 1961, plus interest and costs. 1
The case presents three questions: (1) whether plaintiff realized a long-term capital gain in 1961 as the result of a transfer of 546 acres of encumbered farm land to a trust for the benefit of his grandchildren; (2) whether $33.70 paid by plaintiff for legal fees in connection with a mortgage…
2Cases cited38 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. WinmillSupreme Court of the United States · 1938
33 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Johnson v. CommissionerUnited States Tax Court · 1973
- Stanley Clayman and Melvin Clayman v. Goodman Properties, IncCourt of Appeals for the D.C. Circuit · 1974
- Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
- Estate of Levine v. CommissionerUnited States Tax Court · 1979
- Hughes v. TylerMississippi Supreme Court · 1986
21 more not listed; retrieve them via the Exa API.