Legal Opinion
Paul j.ussery and Allean M. Ussery v. United States
Court of Appeals for the Fifth Circuit
Decided November 9, 1961No. 18725_1PublishedCited by 53 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
Paul J. Ussery appeals from a district court dismissal of his suit for a tax refund. He asserts that he was improperly taxed on the receipt of scholarship payments excludable under Section 117 of the Internal Revenue Code of 1954. We hold that the payments constituted taxable income not covered by the Section 117 exclusion and affirm the dismissal below.
In 1957 Ussery accepted employment with the Mississippi Department of Public Welfare as a County or District Visitor to aged people receiving payments under the federal Social Security Act and the Mississippi Public…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Bhalla v. CommissionerUnited States Tax Court · 1960
- Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Evans v. CommissionerUnited States Tax Court · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Turem v. CommissionerUnited States Tax Court · 1970
48 more not listed; retrieve them via the Exa API.