Legal Opinion
Miller v. Usry
District Court, W.D. Louisiana
Decided March 7, 1958No. Civ. A. 6071PublishedCited by 10 opinions
1Opinion of the Court
HUNTER, District Judge.
Plaintiff seeks to recover $2,460.88, together with interest, on account of an alleged over-assessment of income tax for the calendar year ending December 31, 1953. The facts are these:(1) Minos D. Miller, Sr. is a resident of the City of Jennings, Parish of Jefferson Davis, State of Louisiana.(2) On April 4, 1952, Minos D. Miller,. Sr. sold a one-fourth (¼th) interest in. and to a certain 881 acre tract of land, located in Jefferson Davis Parish to his son, Minos D. Miller, Jr., for a total price of $16,000, of which $4,000 was paid in-cash and the balance of $12,000…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- United States v. EversmanCourt of Appeals for the Sixth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- American Offshore, Inc. v. CommissionerUnited States Tax Court · 1991
- Jack Ammann Photogrammetric Engineers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Estate of Frane v. CommissionerUnited States Tax Court · 1992
- Frane v. CommissionerCourt of Appeals for the Eighth Circuit · 1993
- American Offshore, Inc. v. CommissionerUnited States Tax Court · 1991
5 more not listed; retrieve them via the Exa API.