Legal Opinion
M. Elizabeth Gardiner v. United States
Court of Appeals for the Tenth Circuit
Decided June 3, 1976No. 75-1504PublishedCited by 9 opinions
1Opinion of the Court
DOYLE, Circuit Judge.
This is a so-called income tax refund action in which the plaintiff-taxpayer sought recovery of allegedly erroneously or illegally paid taxes. The claim involves the tax years 1964, 1965 and 1966, and the amount in controversy is $7,846 together with interest. The claim was filed on September 6, 1973, and on April 15, 1974, the action in district court was filed. Thereafter, on March 7, 1975, the district court entered judgment in favor of the government. 391 F.Supp. 1202 (D.Utah 1975). Thereupon, a notice of appeal was filed and the appeal has now been perfected.
The…
2Cases cited6 opinions
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- M. Fine & Sons Manufacturing Co. v. United StatesUnited States Court of Claims · 1958
- Oklahoma Gas and Electric Company v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Oklahoma Gas & Electric Co. v. United StatesDistrict Court, W.D. Oklahoma · 1971
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3Cited by9 opinions
- Chertkof v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Aaron L. Kolom and Serita Kolom v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Milton I. Schwartz Nina Schwartz v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Ora R. Hall and Edna Ione Hall, His Wife George E. Hall and Mary Ann McFall v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Rogers v. United StatesDistrict Court, D. Kansas · 1999
4 more not listed; retrieve them via the Exa API.