MOORE v. THOMAS

No. 10396.

131 F.2d 611 (1942)

MOORE v. THOMAS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

November 24, 1942.


Attorney(s) appearing for the Case

J. P. Jackson, of Dallas, Tex., for appellant.

Clyde O. Eastus, U. S. Atty., of Dallas, Tex., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Wm. B. Waldo, Sp. Assts. to Atty. Gen., for appellee.

Before HUTCHESON and McCORD, Circuit Judges, and KENNERLY, District Judge.


HUTCHESON, Circuit Judge.

The suit was for tax refund. The claim was that moneys set up on its books as "attorney-in-fact fees" and reported by taxpayer as taxable income in its tax returns for the years 1935, 1936 and 1937, were not in fact such fees and were, therefore, not income, and the taxes, paid on such returns, were recoverable as taxes overpaid. The defendant, joining issue, denied that the taxes in question were erroneously assessed and collected. Tried...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases