Legal Opinion
Marie L. Detreville v. United States of America, Marie L. Detreville v. United States
Court of Appeals for the Fourth Circuit
Decided August 3, 1971No. 15157_1PublishedCited by 19 opinions
1Opinion of the Court
SOBELOFF, Senior Circuit Judge:
These appeals involve a claim for refund of federal income taxes for the year 1960. The District Court entered judgment in favor of the taxpayer for about two-thirds of the recovery sought. 1
Neither party is satisfied and each seeks to improve his lot by appealing. We hold that the Government’s appeal should prevail and the taxpayer’s should not.
Marie L. DeTreville, the taxpayer, is a stockholder in Forest Land Company, Inc., a South Carolina corporation organized in 1931. At the end of 1958, the stockholders elected to qualify the corporation as a “small…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Fountain v. CommissionerUnited States Tax Court · 1973
- Clark v. CommissionerUnited States Tax Court · 1972
- McKelvy v. United StatesUnited States Court of Claims · 1973
- Carey J. Perry and Marietta M. Perry v. United States of America, J. Doyle Medders and Constance D. Medders v. United StatesCourt of Appeals for the Fourth Circuit · 1975
- Bob Jones University v. United StatesDistrict Court, D. South Carolina · 1978
14 more not listed; retrieve them via the Exa API.