ROWAN v. UNITED STATES

No. 15167.

219 F.2d 51 (1955)

John V. ROWAN et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fifth Circuit.

January 28, 1955.


Attorney(s) appearing for the Case

Muckleroy McDonnold, San Antonio, Tex., for appellant.

C. Guy Tadlock, Sp. Asst. to Atty. Gen., Ellis N. Slack, Sp. Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., John J. Kelley, Jr., Sp. Asst. to Atty. Gen., Washington, D. C., Charles E. Herring, U. S. Atty., Bradford F. Miller, Asst. U. S. Atty., San Antonio, Tex., for appellee.

Before BORAH and TUTTLE, Circuit Judges, and DAWKINS, District Judge.


TUTTLE, Circuit Judge.

This is an appeal by Rowan and wife and Hope and wife against the United States in four separate suits which were consolidated for trial and on this appeal. They were suits for refund of taxes brought under Title 28 U.S.C.A. § 1346 (a) (1). Each claim was for less than $10,000 and the trial court had jurisdiction.

The sole question before the Court for decision is whether the Comissioner of Internal Revenue has the power and right...

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