Legal Opinion
Snead v. Jackson Securities & Investment Co.
Court of Appeals for the Fifth Circuit
Decided April 12, 1935No. 7358PublishedCited by 8 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
This is an appeal from a judgment against appellant, a collector of internal revenue, in the sum of $51,286.50, an amount alleged to have been illegally assessed against appellee as income taxes for the year 1928, with interest thereon, demanded and collected by appellant. The case was tried by the court, without the intervention of a jury, on stipulations as to the material facts. The assignments of error run to the conclusions of the District Court as to the ultimate facts and the provisions of law applicable thereto.
From the findings by the court, supported by the…
2Cases cited4 opinions
- Osburn California Corporation v. WelchCourt of Appeals for the Ninth Circuit · 1930
- American Compress & Warehouse Co. v. BenderCourt of Appeals for the Fifth Circuit · 1934
- Newman, Saunders & Co. v. United StatesUnited States Court of Claims · 1929
- TW Phillips, Jr., Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1933
3Cited by8 opinions
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966
- United Carbon Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Paul Cobb, Former District Director of Internal Revenue v. Callan Court Company, United States of America v. W. H. Chambers and Mrs. Rena C. ChambersCourt of Appeals for the Fifth Circuit · 1960
- Bodell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1946
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