Legal Opinion
Carruth v. United States
District Court, S.D. Texas
Decided July 25, 1958No. Civ. A. No. 1159Published
1Opinion of the Court
ALLRED, District Judge.
Action by plaintiff taxpayers, husband and wife, for refund of income taxes-alleged to have been illegally assessed and collected from them for the calendar year 1952, in the sum of $1,455.22, plus both deficiency and ordinary interest.
The taxes involved were assessed and collected by the Bureau of Internal Revenue in connection with profits derived from the sales of four certain tracts of land by the plaintiffs during the years 1950, 1951 and 1952, and from the sale of one tract of land by the partnership of Paul Carruth and W. Vernon Walsh, in 1950, as follows:
1. The…
2Cases cited13 opinions
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Foran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
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