Legal Opinion
Clyde Brown, Jr. v. United States
Court of Appeals for the Sixth Circuit
Decided January 23, 1986No. 84-6008PublishedCited by 20 opinions
1Opinion of the Court
CONTIE, Circuit Judge.
Clyde Brown Jr. appeals from the district court order granting summary judgment in favor of the United States in this action pursuant to 28 U.S.C. § 1346(a)(1) to recover erroneously assessed income taxes, 600 F.Supp. 47. For the reasons below, we remand this case to the district court.
I
This case involves a dispute concerning the tax treatment of coal royalties paid by Brown to property owners for the right to extract coal from leased property. During the years 1970 through 1977, Brown executed various coal mining leases under which he was lessee either in his individual…
2Cases cited9 opinions
- Commissioner v. EngleSupreme Court of the United States · 1984
- Commissioner v. GordonSupreme Court of the United States · 1968
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Emory K. Crenshaw, as of the Estate of Frances Wood Wilson, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Security Industrial Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- TRUE v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Read v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1999
- Mid City Bank, Inc. v. Douglas County Board of EqualizationNebraska Supreme Court · 2000
- Clyde Brown, Jr. v. United StatesCourt of Appeals for the Sixth Circuit · 1989
15 more not listed; retrieve them via the Exa API.