Legal Opinion
Crenshaw v. United States
District Court, N.D. Georgia
Decided June 29, 1970No. Civ. A. No. 12392PublishedCited by 6 opinions
1Opinion of the Court
ORDER
EDENFIELD, District Judge.
This is an action against the United States for tax refund in the amount of $47,128.92, representing income tax and accrued interest thereon which allegedly was erroneously and illegally collected by defendant in 1967 from Frances Wood Wilson, now deceased, for the calendar year 1962.
The controversy centers around a transaction in 1962 whereby Frances Wood Wilson disposed of a partnership interest she possessed, receiving in return therefor an interest in certain investment property owned by the partnership. Taxpayer Wilson treated the transaction as a…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Foxman v. CommissionerUnited States Tax Court · 1964
- Stilwell v. CommissionerUnited States Tax Court · 1966
- Harry C. v. United StatesUnited States Court of Claims · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Gulfstream Land & Development Corp. v. CommissionerUnited States Tax Court · 1979
- Emory K. Crenshaw, as of the Estate of Frances Wood Wilson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Centennial Savings Bank FSB v. United StatesDistrict Court, N.D. Texas · 1988
- In re ShepherdUnited States Bankruptcy Court, W.D. Tennessee · 1998
- Emory K. Crenshaw, as of the Estate of Frances Wood Wilson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1972
1 more not listed; retrieve them via the Exa API.