Legal Opinion

The Estate of Robert B. Dupree, Robert P. Dupree, Independent v. United States

Court of Appeals for the Fifth Circuit

Decided March 11, 1968No. 22891_1PublishedCited by 18 opinions

1Opinion of the Court

YOUNG, District Judge:

The estate of Robert B. Dupree, deceased taxpayer, seeks a refund of income taxes paid by the deceased prior to his death for the year 1960.

In 1947, a limited partnership known as “Stroud’s Motor Courts” was organized under the laws of Missouri for the purpose of operating the Park Plaza Motor Court, a motel in St. Louis, Missouri. The partnership had one general partner, Lemuel L. Stroud, and five limited partners. The major partnership asset, the motel, was held in the name of Lemuel L. Stroud and his wife, individually, but by written agreement, was held by them as…

2Cases cited9 opinions

  1. Lavender v. KurnSupreme Court of the United States · 1946
  2. D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
  3. J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
  4. United States v. ChaseSupreme Court of the United States · 1890
  5. Planters Manufacturing Company v. Protection Mutual Insurance CompanyCourt of Appeals for the Fifth Circuit · 1967

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3Cited by18 opinions

  1. Neubecker v. CommissionerUnited States Tax Court · 1975
  2. Coca-Cola Co. v. CommissionerUnited States Tax Court · 1996
  3. Davis v. Fair, Texas Court of Appeals, 11th District (Eastland)1986
  4. Falkoff v. CommissionerUnited States Tax Court · 1974
  5. Commissioner of Internal Revenre v. Vaal R. Dodd and Carolyn DoddCourt of Appeals for the Fifth Circuit · 1969

13 more not listed; retrieve them via the Exa API.

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