Legal Opinion
Clement v. United States
District Court, E.D. North Carolina
Decided June 1, 1971No. Civ. 2451-2453PublishedCited by 2 opinions
1Opinion of the Court
DUPREE, District Judge.
These consolidated actions seek the recovery of federal income tax and deficiency interest thereon. Plaintiffs in each of the above-entitled actions are husband and wife who filed joint federal income tax returns for the taxable years in question.
During 1963, and for some years prior thereto, William N. Clement, Sr., William N. Clement, Jr., and Leonidas M. Jones, Jr., were the sole owners of the capital stock of William N. Clement & Sons, Inc. (hereinafter referred to as Clement & Sons), a general insurance agency, 1 incorporated under the laws of North Carolina.…
2Cases cited9 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
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3Cited by2 opinions
- Elott H. Rafferty Farms, Inc. v. United StatesDistrict Court, E.D. Missouri · 1973
- Cloward Instrument Corp. v. CommissionerUnited States Tax Court · 1986