Legal Opinion
Payte v. United States
District Court, N.D. Texas
Decided January 8, 1979No. Civ. A. 4-76-344-EPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
MAHON, District Judge.
This lawsuit is a civil action for the refund of Federal income taxes pursuant to 28 U.S.C. § 1346(a)(1). The case is before the Court on cross-motions for summary judgment.
Plaintiff Samuel Payte was involved in two business partnerships with E. L. Baker and Irwin Krauss which dealt in real estate joint ventures for the development of commercial and residential property. In 1968 the plaintiff and his two business partners executed an agreement among themselves that in the event of the death of one of the partners, the two surviving partners would…
2Cases cited13 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Coors v. CommissionerUnited States Tax Court · 1973
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
- Imel v. CommissionerUnited States Tax Court · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Samuel G. Payte v. United StatesCourt of Appeals for the Fifth Circuit · 1980