Legal Opinion
George A. Lambert and Chester A. Usry v. Jefferson Lake Sulphur Company, United States of America v. Jefferson Lake Sulphur Company
Court of Appeals for the Fifth Circuit
Decided September 6, 1956No. 16008PublishedCited by 17 opinions
1Opinion of the Court
CAMERON, Circuit Judge.
These appeals are from summary judgments entered by the Court below against the United States for $14,216.82 refund of income taxes for 1946, and against a District Director of Internal Revenue and his successor for $23,266.-87 with interest, refunds of income taxes paid for the years 1945 and 1947, referred to hereafter as defendants (or the Government); and in favor of the taxpayer, Jefferson Lake Sulphur Company, hereinafter called plaintiff. 1 The facts, except as to amounts involved in the two civil actions are the same; the two actions were consolidated for trial…
2Cases cited15 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. WilsonCourt of Appeals for the Fifth Circuit · 1935
- West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- William Louis Albritton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Arthur S. Barker and Alberta C. Barker v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- The Shamrock Oil & Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Shamrock Oil & Gas Corp. v. CommissionerUnited States Tax Court · 1961
- Opine Timber Co. v. CommissionerUnited States Tax Court · 1975
12 more not listed; retrieve them via the Exa API.