Legal Opinion
Sayre v. United States
District Court, S.D. West Virginia
Decided June 18, 1958No. Civ. A. 890PublishedCited by 4 opinions
1Opinion of the Court
HARRY E. WATKINS, District Judge.
Defendant collected federal income taxes from the plaintiffs for the year 1951 based upon a determination by defendant that in that year plaintiffs realized a capital gain in the amount of $67,-013.19 from the sale of a farm. Plaintiffs here seek a refund of a portion of the taxes paid pursuant to that determination, claiming the determination was erroneous and improper. Plaintiffs contend their disposition of a farm took the form of a tax-free exchange. All issues of fact in the case were submitted to a jury, which after hearing the evidence, answered special…
2Cases cited6 opinions
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- Century Electric Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Trenton Cotton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
- Fairfield S. S. Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Trenton Cotton Oil Co. v. COMMISSIONER OF INT. REVENUECourt of Appeals for the Sixth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Walling v. CommissionerCourt of Appeals for the Third Circuit · 1967
- Estate Of Ritner K. WallingCourt of Appeals for the Third Circuit · 1967
- Estate of Bryan v. CommissionerUnited States Tax Court · 1963
- Roberge v. CommissionerUnited States Tax Court · 1966