1. Home
  2. Browse Decisions
  3. F.2d
  4. 218 F.2d
  5. 218 F.2d 567 (1955)
 

CALDWELL v. CAMPBELL

No. 14866.

218 F.2d 567 (1955)

D. K. CALDWELL, Appellant, v. Ellis CAMPBELL, Jr., former Collector of Internal Revenue, Appellee.

United States Court of Appeals, Fifth Circuit.

January 12, 1955.

Attorney(s) appearing for the Case

R. B. Cannon, Fort Worth, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellant.

C. Moxley Featherston, Sp. Asst. to Atty. Gen., Ellis N. Slack, Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., John C. Ford, Asst. U. S. Atty., Dallas, Tex., Lee A. Jackson, Sp. Asst. to Atty. Gen., Heard L. Floore, U. S. Atty., Fort Worth, Tex., for appellee.

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

HUTCHESON, Chief Judge.

The suit was for the refund of $322,087.45 overpaid for the fiscal year 1948 in connection with conveyances, for cash and notes, of mineral interests in the nature and form of oil payments, as to which the commissioner had determined: that they were not transfers on the installment plan, of capital assets, the gains therefrom capital gains, but anticipatory assignments of income, the gains therefrom...

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