Legal Opinion
Snead v. Elmore
Court of Appeals for the Fifth Circuit
Decided June 8, 1932No. 6527PublishedCited by 33 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
W. E. Snead, as Collector of Internal Revenue, appeals from a judgment by the court without a jury in favor of F. II. Elmore for the recovery of additional normal taxes for the calendar year 1918, paid under protest. The additional tax arose from charging to Elmore his pro rata as a partner in the firm of Elmore, Brame & Go., of what was claimed to be a profit on a sale of stock or an amount distributed in the liquidation of a corporation, Domopolis Cotton Mill, on August 31, 1918, all the stock of which except one share was owned by the partnership. At the' date…
2Cases cited12 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Kings County Savings Institution v. BlairSupreme Court of the United States · 1886
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Carmack v. ScofieldCourt of Appeals for the Fifth Circuit · 1953
- Bass v. HawleyCourt of Appeals for the Fifth Circuit · 1933
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
- Earnest v. United StatesUnited States Court of Federal Claims · 1995
- I. W. Thompson, Individually and Wife, Charlie Thompson v. United StatesCourt of Appeals for the Fifth Circuit · 1964
28 more not listed; retrieve them via the Exa API.