Legal Opinion
Donald L. Mains and Joyce G. Mains v. United States of America, F. E. Gooding v. United States
Court of Appeals for the Sixth Circuit
Decided January 13, 1975No. 74-1469PublishedCited by 21 opinions
1Opinion of the Court
WEICK, Circuit Judge.
The suits in the District Court were for refund of federal income taxes paid for the year 1966 by taxpayers Donald L. and Joyce G. Mains, in the amount of $8,025.01, plus interest, and by taxpayer F. E. Gooding in the amount of $105,-578.64, plus interest. Claims for refund had been timely filed and were disallowed.
The cases were consolidated for trial and were heard by the District Court without a jury. The District Court, in a written opinion, held that distribution of the entire proceeds of sale of a portion of the capital assets of Gooding Amusement Company, Inc. and…
2Cases cited10 opinions
- Marsha Lee Wallin, as Administratrix of the Estate of Carl R. Wallin, Deceased v. Allen Ernest Fuller and Nationwide Mutual Insurance CompanyCourt of Appeals for the Fifth Circuit · 1973
- Bucky v. SeboCourt of Appeals for the Second Circuit · 1953
- United States v. Gerald and Gladys CareyCourt of Appeals for the Eighth Circuit · 1961
- Mayfield v. First Nat. Bank of Chattanooga, Tenn.Court of Appeals for the Sixth Circuit · 1943
- Edward J. McCarthy and Lora R. McCarthy v. Joseph J. Conley, Jr., District Director of Internal Revenue for the Districtof ConnecticutCourt of Appeals for the Second Circuit · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Hardin v. Manitowoc-Forsythe Corp.Court of Appeals for the Tenth Circuit · 1982
- Nucor Corp. v. General Electric Co.Kentucky Supreme Court · 1991
- Blue Sky L. Rep. P 71,737 Horace Flannery v. Art Carroll, D/B/A Hemisphere Petroleum and Ben SchultzCourt of Appeals for the Fifth Circuit · 1982
- Danny P. Emmons v. Southern Pacific Transportation CompanyCourt of Appeals for the Fifth Circuit · 1983
- Stone v. First Wyoming Bank N. A.Court of Appeals for the Tenth Circuit · 1980
16 more not listed; retrieve them via the Exa API.