Legal Opinion
Dexter v. United States
District Court, N.D. Mississippi
Decided November 25, 1969No. EC 684PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
ORMA R. SMITH, District Judge.
The case sub judice has been tried to the Court without a jury. It is before the Court for decision on the evidence introduced at the trial, briefs of the parties and argument of counsel.
The pertinent facts are, for the most part, undisputed. The problem comes in determining the inferences to be drawn from the undisputed facts and applying the law to the inferences so drawn.
Mary Agnes Dexter 1 was born January 20, 1917, the child of Mary Alma Smith Pearson and Walter Pearson. 2 Plaintiff married Charles Dexter on April 16, 1933, when she was…
2Cases cited24 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
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3Cited by4 opinions
- Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
- Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Reinhardt v. CommissionerUnited States Tax Court · 1993