Legal Opinion
Gardiner v. United States
District Court, D. Utah
Decided March 7, 1975No. C 74-125PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
ALDON J. ANDERSON, District Judge.
This is a civil action which comes before the court on a written stipulation of facts and briefs submitted by both parties. Jurisdiction is predicated upon 28 U.S.C. § 1346. Plaintiff seeks recovery of Federal income taxes and interest thereon that she alleges were erroneously, illegally and excessively assessed and collected from her by defendant. The stipulated facts are summarized as follows.
Plaintiff is a United States citizen residing in Salt Lake City, Utah. In 1963 she purchased certain property subject to depreciation under 26 U.S.C.…
2Cases cited2 opinions
- 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
3Cited by2 opinions
- Robert P. Groetzinger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- M. Elizabeth Gardiner v. United StatesCourt of Appeals for the Tenth Circuit · 1976