Legal Opinion
Walter D. Taylor and Carolyn H. Taylor v. United States
Court of Appeals for the Fifth Circuit
Decided November 19, 1969No. 27874PublishedCited by 12 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
This is an appeal from the judgment of the United States District Court for the Northern District of Florida. 1 In a civil action for the refund of individual income taxes for the year 1961, the district court found that the three-year period of limitations was applicable, and entered judgment for the taxpayers. The United States appeals, arguing that the six-year period of limitations is applicable to this suit.
Taxpayers filed a timely personal joint federal income tax return for the year 1961 disclosing gross income in the amount of $5,093.36. That return disclosed…
2Cases cited5 opinions
- Patricia Lebouef Murphy, as Administratrix of the Estate of Edward Fontenot, Deceased, Etc. v. Houma Well Service, and Eva C. Fontenot, IntervenorCourt of Appeals for the Fifth Circuit · 1969
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Benderoff v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- Robert L. Phinney, District Director of Internal Revenue v. Ruth Kiehl ChambersCourt of Appeals for the Fifth Circuit · 1968
- Foster’s Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
3Cited by12 opinions
- Quick Trust v. CommissionerUnited States Tax Court · 1970
- Burks v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Salman Ranch Ltd. v. United StatesUnited States Court of Federal Claims · 2007
- Gordon W. Kilgore v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- UTAM, Ltd. v. Comm'rUnited States Tax Court · 2009
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