1. Home
  2. Browse Decisions
  3. F.2d
  4. 161 F.2d
  5. 161 F.2d 607 (1947)
 

CLAY v. UNITED STATES

No. 11784.

161 F.2d 607 (1947)

CLAY v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

May 16, 1947.

Attorney(s) appearing for the Case

Arthur A. Moreno, of New Orleans, La., for appellant.

Sewall Key, Acting Asst. Atty. Gen., Newton K. Fox, Sp. Asst. to the Atty. Gen., both of Washington, D. C., Herbert W. Christenberry, U. S. Atty., and Robert Weinstein, Asst. U. S. Atty., both of New Orleans, La., for appellee.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.

LEE, Circuit Judge.

In her income tax return for the year 1940, appellant reported as community income the income from certain of her separate properties. The Commissioner ruled the income appellant's separate income, taxable to her, and levied a deficiency assessment. Appellant paid the assessment and filed a claim for refund; upon payment being refused, this suit was brought to recover the amount of the claim. The court...

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