Legal Opinion

Ingemar Johansson v. United States

Court of Appeals for the Fifth Circuit

Decided September 2, 1964No. 19990PublishedCited by 31 opinions

1Opinion of the Court

RIVES, Circuit Judge.

On three occasions, Ingemar Johans-son, a citizen of Sweden, fought Floyd Patterson for the heavyweight boxing championship of the world. All three fights took place in the United States. Taxes in the amounts of $598,181.92 for the calendar year 1960 and $411,620 for the period January 1, 1961, through March 13, 1961, 1 were assessed against. Johansson on the income he earned from the Patterson fights and related activities. The Government brought an action against Johansson to collect the taxes assessed and against Feature Sports, Inc., Thomas Bolán, Roy Cohn, and…

2Cases cited8 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Maximov v. United StatesSupreme Court of the United States · 1963
  3. Jordan v. TashiroSupreme Court of the United States · 1928
  4. Farago v. BurkeNew York Court of Appeals · 1933
  5. United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940

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3Cited by31 opinions

  1. United States v. Robert Morris Postal, Salem L. Forsythe, and George A. ChittyCourt of Appeals for the Fifth Circuit · 1979
  2. Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
  3. Crow v. CommissionerUnited States Tax Court · 1985
  4. Schreck v. United StatesDistrict Court, D. Maryland · 1969
  5. Great-West Life Assurance Co. v. United StatesUnited States Court of Claims · 1982

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