Legal Opinion
Craig v. Thompson
Court of Appeals for the Eighth Circuit
Decided November 4, 1949No. 13950PublishedCited by 19 opinions
1Opinion of the Court
THOMAS, '.Circuit Judge.
This appeal by the plaintiffs is from a judgment for the defendant Thompson, Collector of Internal Revenue, in a suit in the district court to recover $9,875.74 with interest, representing income tax for the year 1943. The plaintiffs alleged that the tax was illegally and erroneously assessed and collected. The case was tried to the court without a jury.
The appellants are husband and wife. They file joint income tax returns, but the controversy here involves the husband’s income only.
Craig is a contractor. He keeps his books and files his income tax returns on an…
2Cases cited9 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Eastmount Construction Company and American Surety Company v. Transport Manufacturing & Equipment CompanyCourt of Appeals for the Eighth Circuit · 1962
- Pasquel v. OwenCourt of Appeals for the Eighth Circuit · 1950
- Welp v. United StatesCourt of Appeals for the Eighth Circuit · 1953
- Midwest Motor Express, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Driscoll Bros. & Company v. United StatesDistrict Court, N.D. New York · 1963
14 more not listed; retrieve them via the Exa API.