Legal Opinion
Palmer v. Bender
District Court, W.D. Louisiana
Decided March 4, 1931No. 1904PublishedCited by 3 opinions
1Opinion of the Court
DAWKINS, District Judge.
Plaintiff brings this suit to recover the sum of $212,937.80, paid under protest as income taxes for the years 1921 and 1922. If is one of forty-five similar eases consolidated for the purpose of trial. The claim arises out of two agreements affecting oil production, known as the “J. E. Smitherman Special Account” and George 0. Baird partnerships, respectively.. With respect to the J. E. Smitherman special account partnership, I find as follows:
Smitherman, for himself and associates, during the year 1919, made an agreement with property owners in the vicinity of…
2Cases cited10 opinions
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Frost-Johnson Lumber Co. v. Salling's HeirsSupreme Court of Louisiana · 1922
- Board of Com'rs of Caddo Levee Dist. v. Pure Oil Co.Supreme Court of Louisiana · 1928
- Logan v. State Gravel Co.Supreme Court of Louisiana · 1925
- Smith v. Sun Oil Co.Supreme Court of Louisiana · 1928
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3Cited by3 opinions
- United States v. Nebo Oil Co., IncCourt of Appeals for the Fifth Circuit · 1951
- Mire v. Sunray DX Oil CompanyDistrict Court, W.D. Louisiana · 1968
- Findley v. United StatesDistrict Court, W.D. Louisiana · 1939