1. Home
  2. Browse Decisions
  3. F.2d
  4. 205 F.2d
  5. 205 F.2d 518 (1953)
 

UNITED STATES v. SMITHER

No. 14260.

205 F.2d 518 (1953)

UNITED STATES v. SMITHER.

United States Court of Appeals Fifth Circuit.

June 30, 1953.

Attorney(s) appearing for the Case

William R. Eckhardt, Asst. U. S. Atty., and Brian S. Odem, U. S. Atty., Houston, Tex., Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., for appellant.

Robert K. Jewett, Houston, Tex., Robert B. Smither, Huntsville, Tex., Baker, Botts, Andrews, & Parish, Houston, Tex., of counsel for appellee.

Before HUTCHESON, Chief Judge, and BORAH and RUSSELL, Circuit Judges.

RUSSELL, Circuit Judge.

The United States prosecutes this appeal from a judgment awarding Mrs. Mary A. Smither a refund of income tax alleged to have been wrongfully and illegally collected from her for the taxable years 1944 and 1945. The trial court sustained the plaintiff's contention that certain income which had been taxed as her personal income was actually the income of a testamentary trust created by the will of her deceased husband, W. L. Smither. The Government...

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