ROE v. UNITED STATES

Civ. A. Nos. 1319, 1320.

138 F.Supp. 567 (1956)

Charles A. ROE and Wife, Elizabeth S. Roe, Plaintiff, v. UNITED STATES of America, Defendant. Lois Steirly ROZZELL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Corpus Christi Division.

January 14, 1956.


Attorney(s) appearing for the Case

Wood and Pratt, Corpus Christi, Tex., Dougal C. Pope, Houston, Tex., for plaintiffs.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Robert B. Ross, Attys., Dept. of Justice, Washington, D. C., Malcolm R. Wilkey, U. S. Atty., Carlos G. Watson, Jr., Asst. U. S. Atty., Houston, Tex., for defendant.


ALLRED, District Judge.

Actions for refund of income taxes paid by plaintiffs for the year 1951, presenting identical questions. The facts are not in dispute and have been stipulated. The sole issue is whether $40,864.87 reported as ordinary income by each of the taxpayers actually was long term capital gain as the result of sale of patent rights.

Elizabeth Steirly Roe, plaintiff (joined by her husband) in C.A...

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