Legal Opinion
United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, Deceased
Court of Appeals for the Ninth Circuit
Decided June 17, 1961No. 17076PublishedCited by 31 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
This appeal involves refunds of federal income taxes for the taxable years 1946 through 1950. Jurisdiction was conferred on the district court by Title 28 U.S.C.A. § 1346(a). This Court has jurisdiction under Title 28 U.S.C.A. §§ 1291 and 1294.
In this opinion we will refer to the appellant as the “government” and to the appellees as the “taxpayers”.
The taxpayers filed refund claims for the years 1946 through 1950, based on adjustments for (1) depreciation on certain farm assets, and (2) the elimination of gain on the sale of equipment, depreciation on the buildings,…
2Cases cited6 opinions
- Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Brennen v. CommissionerUnited States Tax Court · 1953
- Priest Trust v. CommissionerUnited States Tax Court · 1946
- Sherover v. United StatesDistrict Court, S.D. New York · 1956
- M. Fine & Sons Manufacturing Co. v. United StatesUnited States Court of Claims · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Money v. CommissionerUnited States Tax Court · 1987
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- David A. Koss Freya B. Koss v. United StatesCourt of Appeals for the Third Circuit · 1995
- 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
26 more not listed; retrieve them via the Exa API.