Legal Opinion
Brinkley v. United States
District Court, E.D. Virginia
Decided April 14, 1972No. Civ. A. No. 664-70-RPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
MERHIGE, District Judge.
This matter comes before the Court on the complaint of plaintiffs who seek a refund of what they allege to be a wrongful assessment of taxes for the calendar years 1966 and 1967.
Plaintiffs, husband and wife, are residents of the County of Henrico, Virginia, and filed timely income tax returns at Richmond, Virginia. Jurisdiction of the Court is founded on 28 U.S.C. § 1346(a) (1). All factual matters have been fully stipulated. The Court finds as follows:
This controversy arose by reason of the Commissioner of Internal Revenue determining upon audit that certain *418…
2Cases cited6 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- C.B. And Ida N. Christie v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- W. W. Oliver, Sr., Individually and as Administrator of the Estate of Alice M. Oliver v. United StatesCourt of Appeals for the Fourth Circuit · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cox v. United StatesDistrict Court, N.D. West Virginia · 1973