Legal Opinion
White v. Thomas
Court of Appeals for the Fifth Circuit
Decided December 5, 1940No. 9624PublishedCited by 7 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
Frank White and his wife sued the Collector of Internal Revenue for income taxes for the year 1932 which were exacted on account of $125,000 paid that year to Frank White by the executors of the will of Mrs. Margaret A. Shannon and by the trustees of a charitable trust to which she had devised the bulk of her large estate. The payment was in compromise and settlement of a suit brought by White against them to recover a ranch consisting of about 124,000 acres and valued at about $700,000, and a counter suit by them against White to remove his claims to any of the estate…
2Cases cited5 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lyeth v. HoeySupreme Court of the United States · 1938
- Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Central R. Co. of New Jersey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
- Magruder v. SegebadeCourt of Appeals for the Fourth Circuit · 1938
3Cited by7 opinions
- Foster’s Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Early v. CommissionerUnited States Tax Court · 1969
- Allen M. Early and Jeannette B. Early v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Helvering v. Safe Deposit & Trust Co.Court of Appeals for the Fourth Circuit · 1941
- Parker v. United StatesUnited States Court of Claims · 1978
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