Legal Opinion

Ernest L. Posey and Kathleen v. Posey, Husband and Wife v. United States

Court of Appeals for the Fifth Circuit

Decided September 28, 1971No. 71-1952_1PublishedCited by 35 opinions

1Opinion of the Court

COLEMAN, Circuit Judge:

This appeal involves the refund of federal income taxes for the taxable year 1961 in the amount of $47,473.23, together with interest thereon, and is taken from the order of the District Court filed February 16, 1971, granting the Government’s motion for partial judgment as to Count One of the appellants’ complaint filed on August 15, 1969. The original complaint of the appellants contained two counts, the second of which was dismissed with prejudice by the District Court on May 29, 1971, leaving only Count One in contention on this appeal. We perceive no alternative to…

2Cases cited9 opinions

  1. Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
  2. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  3. United States v. CorrellSupreme Court of the United States · 1967
  4. Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
  5. Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920

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3Cited by35 opinions

  1. Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
  2. Fed. Sec. L. Rep. P 96,925 Dresser Industries, Inc., a Corporation, on Its Own Behalf and on Behalf of Certain Dresser Employees v. United StatesCourt of Appeals for the Fifth Circuit · 1979
  3. Taylor v. CommissionerUnited States Tax Court · 1977
  4. Dougherty v. CommissionerUnited States Tax Court · 1973
  5. Hicks v. HarrisCourt of Appeals for the Fifth Circuit · 1979

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

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