Legal Opinion
Ellis C. Irwin v. United States
Court of Appeals for the Fifth Circuit
Decided August 26, 1977No. 75-3197PublishedCited by 40 opinions
1Opinion of the Court
MORGAN, Circuit Judge:
The question for decision in this case is whether the district court erred in granting taxpayer’s motion for summary judgment in taxpayer’s suit for refund of taxes paid under protest. The specific issue on appeal is whether material facts are in genuine dispute thereby rendering summary judgment improper. Because the case involves a question of the state of mind of the taxpayer, material facts do remain in dis pute in light of the evidence, and therefore we reverse and remand for trial.
Taxpayer is an attorney and notary public of long standing. In 1963, taxpayer and…
2Cases cited11 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Brunswick Corporation v. Harold VinebergCourt of Appeals for the Fifth Circuit · 1967
- Vera Croley, Etc. v. Matson Navigation Company, David E. Bouler v. Matson Navigation CompanyCourt of Appeals for the Fifth Circuit · 1971
- National Labor Relations Board v. Smith Industries, Inc.Court of Appeals for the Fifth Circuit · 1968
- The Alabama Great Southern Railroad Company v. Louisville and Nashville Railroad CompanyCourt of Appeals for the Fifth Circuit · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Esther HAYDEN, Plaintiff-Appellant, v. FIRST NATIONAL BANK OF MT. PLEASANT, TEXAS, a Corporation, Defendant-AppelleeCourt of Appeals for the First Circuit · 1979
- Orkin Exterminating Company, Inc. v. Federal Trade CommissionCourt of Appeals for the Eleventh Circuit · 1988
- Knapp v. Holiday Inns, Inc.Court of Appeals of Tennessee · 1984
- W. B. COKE, Jr., Plaintiff-Appellant, v. GENERAL ADJUSTMENT BUREAU, INC., Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Ben and Audrey Delancy, as Co-Administrators and on Behalf of Estate of Dr. Herman Delancy v. St. Paul Fire & Marine Insurance Co.Court of Appeals for the Eleventh Circuit · 1991
35 more not listed; retrieve them via the Exa API.