United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.
Court of Appeals for the Fifth Circuit
1Opinion of the Court
SIMPSON, Circuit Judge:
The facts involved in these income tax refund cases were comprehensively delineated in the district court’s memorandum opinion, Smith v. United States, S. D.Tex.1967, 266 F.Supp. 814. Our additional outline of the background is therefore brief.
The government’s appeal arises from consolidated refund suits seeking the recovery of 1957 income taxes. One suit was instituted by Mclver & Smith Fabricators, Inc., and the other by its two stockholders Benton G. Smith and Philip K. Smith. At issue is the tax treatment to be accorded a payment of $27,500 from the corporation to…
Also in this document: Per curiam.
2Cases cited18 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
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3Cited by67 opinions
- Coltec Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Yelencsics v. CommissionerUnited States Tax Court · 1980
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- Charles W. Ireland and Carolyn P. Ireland v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
62 more not listed; retrieve them via the Exa API.