Legal Opinion

Lee v. United States

District Court, W.D. Texas

Decided June 9, 1994No. Civ. A. No. W-93-CA-232Published

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

WALTER S. SMITH, Jr., District Judge.

Came on to be considered the Plaintiffs Motion for Summary Judgment, the Defendant’s Response, and the Plaintiffs Reply.

I. Background

This lawsuit involves a tax dispute between the Plaintiff, James Y. Lee, and the Defendant, the United States of America. In 1990, the Plaintiff was a manufacturer of clothing *138in the Killeen, Texas area. He maintained a factory for the production of garments and had employees working at the factory. The employees at the factory performed finishing work on garments sewn by others outside the…

2Cases cited13 opinions

  1. Pullman-Standard v. SwintSupreme Court of the United States · 1982
  2. United States v. SilkSupreme Court of the United States · 1947
  3. Impossible Electronics Techniques, Inc. v. Wackenhut Protective Systems, Inc.Court of Appeals for the Fifth Circuit · 1982
  4. Doris L. Gossett v. Du-Ra-Kel Corporation, D/B/A Swanee's Motel, and Duane v. Swanson, IndividuallyCourt of Appeals for the Fifth Circuit · 1978
  5. Cecil JONES, Plaintiff-Appellant, v. WESTERN GEOPHYSICAL COMPANY OF AMERICA, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1982

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