Legal Opinion
Smith v. Henslee
District Court, M.D. Tennessee
Decided July 24, 1947No. Civ. No. 710Published
1Opinion of the Court
DAVIES, District Judge.
The above entitled cause was heard before the Court on the 19th day of May, 1947.
The cause was submitted upon the pleadings, evidence, exhibits, and argument of counsel for plaintiff and defendant, and, after due consideration thereof, the Court enters its Findings of Fact and Conclusions of Law, as follows:
Findings of Fact
This is a suit brought by the taxpayer Frederick Smith to recover a part of the income taxes paid by him for the calender years 1940 and 1941 to the defendant Collector of Internal Revenue, on the theory that such taxes were unlawfully assessed and…
2Cases cited6 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Helvering v. LeonardSupreme Court of the United States · 1940
- Tower v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1945
- Thorrez v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
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