Legal Opinion
Trapp v. Jones
District Court, W.D. Oklahoma
Decided December 2, 1949No. Civ. No. 3670PublishedCited by 1 opinion
1Opinion of the Court
VAUGHT, Chief Judge.
Plaintiff M. E. Trapp seeks to recover the sum of $99,594.35, with interest from November 16, 1944, which he alleges was erroneously assessed on his 1941 income tax return.
*416A number of issues have been adjusted between the parties which will be covered in the judgment, and this opinion will be directed to those issues not so covered. The parties have stipulated as to the issues involved, as 'follows:
“I. The correctness of the accounting method used by Tankersley Construction Company, and M. E. Trapp Associated, claiming to be a joint venture, in determining and reporting…
2Cases cited9 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Higgins v. SmithSupreme Court of the United States · 1940
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- R. Shisler Farms, Inc. v. CommissionerUnited States Tax Court · 1974