1. Home
  2. Browse Decisions
  3. F.2d
  4. 490 F.2d
  5. 490 F.2d 208 (1974)
 

EMORY v. UNITED STATES

No. 73-1547.

490 F.2d 208 (1974)

Charles M. EMORY, Jr., and Johnnie K. Emory, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 10, 1974.

Attorney(s) appearing for the Case

Perry Shields, Knoxville, Tenn., on brief, for plaintiffs-appellants.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Murray S. Horwitz, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief, for defendant-appellee; John L. Bowers, Jr., U. S. Atty., of counsel.

Before EDWARDS, CELEBREZZE and MILLER, Circuit Judges.

PER CURIAM.

This is an appeal from the denial of a tax refund sought by taxpayers in a suit in the United States District Court for the Eastern District of Tennessee. The years in question are 1965, 1966 and 1967, and the income (in the amount of $49,515.78) which the Commissioner had required to be taxed to appellants represented 25% of the profits of a construction business which had been operated as a partnership between Charles Emory and David Richards, until...

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