Legal Opinion
Patterson v. Belcher
Court of Appeals for the Fifth Circuit
Decided April 19, 1962No. 18925PublishedCited by 36 opinions
1Opinion of the Court
CARSWELL, District Judge.
Seven actions were instituted in the District Court wherein the plaintiffs sought income tax refunds for taxes allegedly overpaid. The Director of Internal Revenue appeals from adverse findings of fact and conclusions of law. In cross appeal filed by two of the plaintiffs, in one case, there is an attack on the verdict of the jury and upon the refusal of the court to grant directed verdict for the plaintiffs. The questions presented by the Director will be treated in I and II below. The question raised regarding the appeal of James R. Abernathy, Jr., and Mary Belcher…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- United States v. KaiserSupreme Court of the United States · 1960
- Kirby H. Jackson and Robert L. Phinney v. C. E. King and Juanita M. KingCourt of Appeals for the Fifth Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Luis J. Laje v. R. E. Thomason General HospitalCourt of Appeals for the Fifth Circuit · 1982
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Loftin And Woodard, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- Liberty Mutual Insurance Company and Monsanto Chemical Company v. Mrs. Winnie Ruth Brown FalgoustCourt of Appeals for the Fifth Circuit · 1967
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
31 more not listed; retrieve them via the Exa API.