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Income Tax Keyed to Lind
Bowers v. Lumpkin
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Plaintiff, Mrs. Lumpkin, filed suit to recover overpaid federal income taxes. Plaintiff had a life interest in one-half of the stock of corporation which owned sale and distribution rights to coca-cola syrup. The life interest was under a trust created by her former husband’s will. Plaintiff purchased remaining stock of the corporation from other trustees to whom it was bequeathed. The Attorney General sued to invalidate the sale because the stock was bequeathed to those trustees in order to establish an orphanage. Plaintiff spent litigation costs defending the sale and won. She incurred $26,798.22 in legal expenses. She deducted those expenses from her gross income. The Commissioner of the Internal Revenue Service did not allow the deductions and assessed taxes and interests. Plaintiff paid under protest and filed suit and won in District Court.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.