SCOFIELD v. DAVANT

No. 15075.

218 F.2d 486 (1955)

Frank SCOFIELD, United States Collector of Internal Revenue for the First District of Texas, Appellant, v. John E. DAVANT and Phil E. Davant, Independent Executors of the Estate of W.E. Davant, Deceased, et al.

United States Court of Appeals, Fifth Circuit.

January 12, 1955.


Attorney(s) appearing for the Case

I. Henry Kutz, Sp. Asst. to Atty. Gen., D. of J., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and David O. Walker, Sp. Assts. to Atty. Gen., Washington, D. C., Charles F. Herring, U. S. Atty., San Antonio, Tex., Bradford F. Miller, Asst. U.S. Atty., Seneca, Tex., for appellant.

Homer L. Bruce, Thomas E. Berry, Houston Tex., Baker Botts, Andrews & Shepherd, Houston, Tex., of counsel, for appellees.

Before HUTCHESON, Chief Judge, HOLMES, Circuit Judge, and ALLRED, District Judge.


HOLMES, Circuit Judge.

This appeal is from a judgment of the court below, holding that the appellees were entitled to a refund of income taxes for the taxable year 1945. The single question is whether the district court erred in finding that a valid and bona fide partnership existed between the taxpayers, their children, and relatives.

Many years prior to 1941, L. D. Clements, R. Q. Pegram, and W. E. Davant, three of the taxpayers, organized the South Texas...

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