Legal Opinion
Butler v. District Director of Internal Revenue
District Court, S.D. Texas
Decided December 12, 1975No. Civ. A. 73-H-473PublishedCited by 8 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
CARL 0. BUE, Jr., District Judge.
This matter having been tried before the Court on November 19, 1975 without a jury, the Court makes the following findings of fact and conclusions of law.
FINDINGS OF FACT
1. This action was brought by Paul A. Butler and Norma L. Butler to enjoin the defendant District Director from collecting an assessment of income taxes made against them for the taxable year 1969.
2. The plaintiffs invoke jurisdiction under 26 U.S.C., Sections 6212(a) and 6213(a) and 28 U.S.C., Section 1340.
3. The parties submitted separate pre-trial…
2Cases cited9 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Budlong v. CommissionerUnited States Tax Court · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Cyclone Drilling, Inc., a Wyoming Corporation v. Michael J. Kelley, as District Director of Internal Revenue Service for the Cheyenne DistrictCourt of Appeals for the Tenth Circuit · 1985
- Green v. United StatesDistrict Court, N.D. Oklahoma · 1977
- Walsh v. United StatesDistrict Court, D. Minnesota · 1981
- Needham v. United StatesDistrict Court, W.D. Oklahoma · 1983
3 more not listed; retrieve them via the Exa API.