Legal Opinion

Robert Mays v. United States

Court of Appeals for the Eleventh Circuit

Decided June 21, 1985No. 84-8763PublishedCited by 39 opinions

Non-Argument Calendar.

1Per curiam

Robert Mays appeals from the district court’s judgment granting the United States summary judgment on his claim for a refund of federal income taxes. The question we must decide is whether Mays failed to present substantial evidence indicating that the tax deficiencies the Commissioner determined against him with respect to his returns for the years 1975, 1976, and 1977 were incorrect.

The Commissioner assessed an additional tax against Mays for the years in question after disallowing various business expenses and a capital gains deduction, and including a civil service annuity as income. In…

2Cases cited11 opinions

  1. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  2. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  3. Helvering v. TaylorSupreme Court of the United States · 1935
  4. National Independent Theatre Exhibitors, Inc., James T. Patterson, Sr., Screen Advertising Film Fund, Inc. v. Buena Vista Distribution CompanyCourt of Appeals for the Eleventh Circuit · 1985
  5. Bertha Morrison v. Washington County, AlabamaCourt of Appeals for the Eleventh Circuit · 1983

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

3Cited by39 opinions

  1. United States v. Estelle SteinCourt of Appeals for the Eleventh Circuit · 2018
  2. Donald F. Buxton v. City of Plant City, Florida, Troy E. Surrency, Individually, Troy E. Surrency, in His Official CapacityCourt of Appeals for the Eleventh Circuit · 1989
  3. Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
  4. In Re Walter Steven Brown Diane Kay Brown, Debtors. Walter Steven Brown Diane Kay Brown v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1996
  5. Greensboro Lumber Company v. Georgia Power CompanyCourt of Appeals for the Eleventh Circuit · 1988

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

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