Legal Opinion
Smith v. United States
District Court, S.D. Florida
Decided April 14, 1969No. 67-1133-CivPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
FULTON, Chief Judge.
The Plaintiffs, Dr. and Mrs. Smith, instituted this action against the United States for a refund of income taxes in the amount of $7,954.39 for the year 1965. They claim that said amount was collected from them erroneously in that the Commissioner determined that Dornberger Smith Ferayorni McKay Lauder-dale Group Professional Association (hereinafter referred to as the “Professional Association”) was taxable as a partnership, rather than as a corporation, and that a distributable share of the partnership income in the amount of $14,462.50 was accordingly…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Lykes v. United StatesSupreme Court of the United States · 1952
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Howard A. Kurzner and C. A. Kurzner v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Edward J. Prescott and Wanda D. Prescott v. Commissioner of Internal Revenue, L. W. Simpson and Shirley Simpson v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Larson v. CommissionerUnited States Tax Court · 1976
- Larson v. CommissionerUnited States Tax Court · 1976