1. Home
  2. Browse Decisions
  3. F.2d
  4. 168 F.2d
  5. 168 F.2d 705 (1948)
 

FROST v. UNITED STATES

No. 12272.

168 F.2d 705 (1948)

FROST et al. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

As Modified on Denial of Rehearing September 1, 1948.

Attorney(s) appearing for the Case

Elmo P. Lee, Jr., of Shreveport, La., for appellants.

Leland T. Atherton, Sp. Asst. to the Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and Malcolm E. Lafargue, U.S. Atty., and Wm. J. Fleniken, Asst. U. S. Atty., both of Shreveport, La., for appellee.

Before HUTCHESON, McCORD, and WALLER, Circuit Judges.

WALLER, Circuit Judge.

The facts in this case — fully stated in the opinion of the lower Court in 71 F.Supp. 793 — relate to the recoverability of income taxes paid by appellants as owners of 9,105 shares of stock in Frost Lumber Industries, Inc., a corporation under the laws of Missouri. Each appellant in the tax year 1940 received the sum of $45,501 as dividends paid by the corporation out of earnings that came...

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