Legal Opinion

Lynn W. Storm and Maxine Storm v. United States

Court of Appeals for the Fifth Circuit

Decided May 1, 1957No. 16461PublishedCited by 13 opinions

1Opinion of the Court

JONES, Circuit Judge.

Lynn W. Storm and Maxine Storm, his wife, appeal from an adverse judgment in an action brought by them against the United States for the recovery of income taxes for the years 1949,1950, 1951 and 1952, which they claim were unlawfully collected. The facts were stipulated. Storm made application on March 18, 1947, for a patent of a device known as a hydraulic jar for removing stuck pipes and other objects from oil and gas wells. The patent subsequently issued. On March 28,1947, Storm entered into an agreement with Bowen Company of Texas, Inc. Paragraph I of this agreement…

2Cases cited6 opinions

  1. Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
  2. Richard R. Lawrence and Wife, Dorothy Lawrence v. United StatesCourt of Appeals for the Fifth Circuit · 1957
  3. City of Orlando v. MurphyCourt of Appeals for the Fifth Circuit · 1936
  4. Hughes v. Gladewater County Line Independent School DistrictTexas Supreme Court · 1934
  5. American Aviation & General Insurance Company v. Georgia Telco Credit UnionCourt of Appeals for the Fifth Circuit · 1955

1 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. James H. Pickren and Lucie B. Pickren v. United StatesCourt of Appeals for the Fifth Circuit · 1967
  2. Clyde E. Bannister and Wife, Alwylda M. Bannister v. United StatesCourt of Appeals for the Fifth Circuit · 1958
  3. Berk v. Gordon Johnson CompanyDistrict Court, E.D. Michigan · 1964
  4. U. S. Industries, Inc. v. Camco, IncorporatedCourt of Appeals for the Fifth Circuit · 1960
  5. U. S. Industries, Inc. v. Otis Engineering CorporationCourt of Appeals for the Fifth Circuit · 1960

8 more not listed; retrieve them via the Exa API.

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