Legal Opinion
Saunders v. United States
District Court, D. Hawaii
Decided December 20, 1968No. Civ. 2368PublishedCited by 13 opinions
1Opinion of the Court
DECISION
TAVARES, District Judge.
This is an action whereby the taxpayer seeks the recovery of $20,055.99 claimed to have been overpaid in income taxes and interest for the year 1960, or for such greater amount as may be legally refundable, together with interest thereon. Gertrude H. Saunders is a party only by reason of having filed a joint return with her husband. The plaintiffs are hereinafter referred to as “Saunders” or the “taxpayer”.
Saunders has contended throughout that the sum of $67,500 in net proceeds received by him from the sale of certain option rights in 1960 was correctly…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
- Commissioner of Internal Revenue v. RayCourt of Appeals for the Fifth Circuit · 1954
- Commissioner of Internal Revenue v. McCue Bros. & Drummond, IncCourt of Appeals for the Second Circuit · 1954
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Saviano v. CommissionerUnited States Tax Court · 1983
- Lester Crown v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Greenspun v. CommissionerUnited States Tax Court · 1979
- Crown v. CommissionerUnited States Tax Court · 1977
- William W. Saunders and Gertrude H. Saunders v. United StatesCourt of Appeals for the Ninth Circuit · 1971
8 more not listed; retrieve them via the Exa API.