UNITED STATES v. INGALLS

No. 25150.

399 F.2d 143 (1968)

UNITED STATES of America, Appellant, v. Robert I. INGALLS, Jr. and Mrs. Jane S. Ingalls, Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied September 26, 1968.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Louis M. Kauder, Attys., Dept. of Justice, Washington, D. C., Macon L. Weaver, U. S. Atty., Birmingham, Ala., for appellant.

Frank Bainbridge, Walter L. Mims, Birmingham, Ala., for appellees.

Before JOHN R. BROWN, Chief Judge, BELL, Circuit Judge and HOOPER, District Judge.


GRIFFIN B. BELL, Circuit Judge.

This appeal by the United States arises out of a suit by the appellee-taxpayer1 for a refund of $180,959.85 in income taxes and interest paid for the year 1961. The District Court, after a non-jury trial, rendered judgment in favor of the taxpayer for the sums claimed. We reverse.

The question for decision is whether the compromise of taxpayer's employment contract claim against the Ingalls Iron...

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