Legal Opinion
D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 12, 1955No. 14866PublishedCited by 27 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
The suit was for the refund of $322,-087.45 overpaid for the fiscal year 1948 *568in connection with conveyances, for cash and notes, of mineral interests in the nature and form of oil payments, as to which the commissioner had determined: that they were not transfers on the installment plan, of capital assets, the gains therefrom capital gains, but anticipatory assignments of income, the gains therefrom ordinary income for the fiscal year 1948, measured by the cash and the discounted value of the notes; that the notes had a fair market value at the date of their receipt of…
2Cases cited27 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Poe v. SeabornSupreme Court of the United States · 1930
22 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Fleming v. CommissionerUnited States Tax Court · 1955
- Cowden v. CommissionerCourt of Appeals for the Fifth Circuit · 1961
- Rogers v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. John David Hawn and Bette HawnCourt of Appeals for the Fifth Circuit · 1956
22 more not listed; retrieve them via the Exa API.