Legal Opinion
Mayes v. United States
District Court, E.D. Oklahoma
Decided August 5, 1952No. Civ. No. 2749PublishedCited by 5 opinions
1Opinion of the Court
WALLACE, District Judge.
This is an action to' recover income taxes alleged to have been erroneously assessed and'collected from the plaintiffs. Jurisdiction of the court is based upon 28 U.S. C.A. § 1346(a)(1). The United States filed a counterclaim pursuant to 28 U.S.C.A. § 1346(c) and Rule 13(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A.
Opinion.
Sometime during the year 1941, W. B. Mayes and his son W. B. Mayes, Jr., entered into a partnership agreement whereby they were to own, manage, lease and rent real estate, manage farms, do accountancy work, and other various undertakings.…
2Cases cited3 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Saenger v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
3Cited by5 opinions
- Mayes v. CommissionerUnited States Tax Court · 1953
- Schneer v. CommissionerUnited States Tax Court · 1991
- Bufalino v. CommissionerUnited States Tax Court · 1976
- Mayes v. CommissionerUnited States Tax Court · 1953
- Schneer v. CommissionerUnited States Tax Court · 1991