1. Home
  2. Browse Decisions
  3. F.2d
  4. 186 F.2d
  5. 186 F.2d 450 (1950)
 

JONES v. CORBYN

No. 4110.

186 F.2d 450 (1950)

JONES, Collector of Internal Revenue v. CORBYN et al.

United States Court of Appeals, Tenth Circuit.

December 29, 1950.

Attorney(s) appearing for the Case

Helen Goodner, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Leland T. Atherton, Sp. Assts. to Atty. Gen., and Robert E. Shelton, U. S. Atty., Oklahoma City, Okl., on the brief), for appellant.

H. L. Douglass, Oklahoma City, Okl. (John H. Halley, Jr., Oklahoma City, Okl., on the brief), for appellees.

Before PHILLIPS, Chief Judge, and BRATTON and PICKETT, Circuit Judges.

PICKETT, Circuit Judge.

Marmaduke Corbyn, Marmaduke Corbyn, Jr., and G. Scaling Corbyn, as taxpayers, brought this action against the Collector of Internal Revenue for the District of Oklahoma to recover income taxes paid as a result of his deficiency assessments. Judgment was for the taxpayers and the Collector has appealed. The question presented is whether $45,000 of a lump sum payment of $46,500 received by the taxpayers for the release of a life time general...

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