Legal Opinion
Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United States
Court of Appeals for the Eighth Circuit
Decided July 30, 1959No. 16103PublishedCited by 9 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
Carl Taxeraas and his wife Irene instituted this action in the United States District Court, seeking a refund of income taxes for the years 1947, 1948 and 1949 in the total sum of $10,336.80 which they claim were erroneously paid on income which was not taxable to them. After the issues were joined, plaintiffs filed request for admissions pursuant to Rule 36 of the Federal Rules of Civil Procedure, 28 U.S.C.A., to which the Government filed answers. In this state of the record both plaintiffs and defendant filed motions for summary judgment. The Government’s motion was…
2Cases cited20 opinions
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- Amelia J. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Brennen v. CommissionerUnited States Tax Court · 1953
- Taylor v. CommissionerUnited States Tax Court · 1956
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Knowles Electronics, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1966
- Rigdon v. United StatesDistrict Court, S.D. California · 1961
- Estate of Kappel v. CommissionerUnited States Tax Court · 1978
4 more not listed; retrieve them via the Exa API.