Legal Opinion
Richard Martinez v. United States
Court of Appeals for the Ninth Circuit
Decided April 26, 1979No. 76-1746PublishedCited by 18 opinions
1Per curiam
In May, 1973, appellant submitted a claim for refund of taxes using the form supplied for the purpose (IRS Form 843). On it he described the tax as a “confiscation” of $17,500 during September, 1970. On the portion of the form allocated for a statement of his reasons for believing the claim to be meritorious, he stated:
“I was arrested, held 72 hr., and then released. When I was arrested, I possessed $12,000.00 dollars in cash and a 1970 Buick, an avocado green Riviera which costed $5,000.00 dollars. This possession have never been returned, no court action was ever take. All in the month of…
2Cases cited8 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Leon Stoller and Audrey Stoller v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- Fearis v. CommissionerDistrict Court, N.D. Texas · 1982
- Nick's Cigarette City, Incorporated v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Albert E. King Geraldine King, Wife v. United States of America and It's Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1998
13 more not listed; retrieve them via the Exa API.