Legal Opinion

Davidson v. Tomlinson

District Court, S.D. Florida

Decided August 6, 1958No. Civ. A. 3609PublishedCited by 7 opinions

1Opinion of the Court

SIMPSON, District Judge.

This suit for the recovery of personal income taxes and interest thereon was tried to the Court without a jury. From the pleadings, exhibits, testimony and argument of counsel, the Court makes the following

Findings of Fact

1. The plaintiffs are individuals with residence in the City of Jacksonville, Florida.

2. The defendant is a citizen of the State of Florida, residing in the City of Jacksonville, and was at all times herein mentioned the duly appointed, commissioned and acting District Director of Internal Revenue for the District of Florida.

3. This action is one to…

2Cases cited4 opinions

  1. United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
  2. Philber Equipment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
  3. Vivian Smith, Individually and the Estate of Benjamin Burnet Smith, Deceased, Vivian Smith, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
  4. Latimer-Looney Chevrolet, Inc. v. CommissionerUnited States Tax Court · 1952

3Cited by7 opinions

  1. Recordak Corp. v. United StatesUnited States Court of Claims · 1963
  2. Robley H. Evans and Julia M. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  3. In Re the Tax Appeals of 711 Motors, Inc.Hawaii Supreme Court · 1976
  4. International Shoe MacHine Corporation v. United StatesCourt of Appeals for the First Circuit · 1974
  5. Recordak Corporation v. The United StatesUnited States Court of Claims · 1964

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