Legal Opinion
Titus v. United States
Court of Appeals for the Tenth Circuit
Decided June 26, 1945No. 3104PublishedCited by 7 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
C. W. Titus, the appellant, as an individual, filed suit to recover alleged overpayment of taxes for the years 1939 and 1940. The taxes in question were paid by the C. W. Titus Company, a trust, upon corporate tax form returns. Judgment was entered for the government, and Titus has appealed.
There is no conflict in the evidence. C. W. Titus organized C. W. Titus, Inc., a corporation, in 1926, and transferred all his oil producing and other properties to it. Of the 3,000 shares of the corporation, 2,998 were issued to him, one share was issued to his wife, and one share…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Commissioner of Internal Rev. v. City Nat. Bank & T. Co.Court of Appeals for the Tenth Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
- Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958
- Abraham v. United StatesDistrict Court, W.D. Tennessee · 1967
2 more not listed; retrieve them via the Exa API.