Legal Opinion
Wilson Simmons v. United States
Court of Appeals for the Fifth Circuit
Decided October 17, 1962No. 18826PublishedCited by 45 opinions
1Opinion of the Court
CAMERON, Circuit Judge.
This is a suit by appellant, hereinafter referred to as plaintiff, to recover Federal manufacturer’s excise taxes imposed upon him by the Internal Revenue Service for the year 1950 in the amount of $439.321 plus interest. Jurisdiction is invoked under the provisions of 28 U.S.C. § 1291.
Plaintiff is a resident of West Point, Clay County, Mississippi; is now and was during the year 1950 engaged in business under the registered trade name of B & M Company as a dealer in bamboo cane fishing poles. Plaintiff began this business in 1946 and has continued in it ever since. The…
2Cases cited11 opinions
- Morissette v. United StatesSupreme Court of the United States · 1952
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Rosenman v. United StatesSupreme Court of the United States · 1945
- United States v. Nathan W. ShavinCourt of Appeals for the Seventh Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Michele Portmann, Doing Business as Grafica, an Individual v. United StatesCourt of Appeals for the Seventh Circuit · 1982
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- United States v. Robert Asmar and Kathleen AsmarCourt of Appeals for the Third Circuit · 1987
- The EDGEWATER HOSPITAL, INC., Plaintiff-Appellee, v. Otis R. BOWEN, M.D., Secretary of Health and Human Services, Defendant-AppellantCourt of Appeals for the Seventh Circuit · 1989
40 more not listed; retrieve them via the Exa API.