1. Home
  2. Browse Decisions
  3. F.2d
  4. 209 F.2d
  5. 209 F.2d 642 (1954)
 

ELFMON v. UNITED STATES

No. 6688.

209 F.2d 642 (1954)

ELFMON v. UNITED STATES.

United States Court of Appeals, Fourth Circuit.

Decided January 4, 1954.

Attorney(s) appearing for the Case

James M. Roberts, Atlanta, Ga., for appellant.

Jerome Fink, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., Charles P. Green, U. S. Atty., Louisburg, N. C., and Cicero P. Yow, Asst. U. S. Atty., Wilmington, N. C., on the brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PARKER, Chief Judge.

This is an appeal by a taxpayer from a judgment in favor of the United States in a suit for the refund of income tax, penalty and interest paid by taxpayer for the year 1942. For opinion below see D.C., 112 F.Supp. 416. Taxpayer is a physician who prior to June 1942 was engaged in the practice of medicine in partnership with another physician in Fayetteville, N. C. In May 1942 he was inducted into the army...

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