Legal Opinion
Conner v. United States
District Court, S.D. Texas
Decided September 18, 1969No. Civ. A. 68-H-721PublishedCited by 11 opinions
1Opinion of the Court
Memorandum and Order
SINGLETON, District Judge.
This is a suit to recover income taxes. The Internal Revenue Service determined that George and Dorothy Conner, plaintiffs in this case, had understated their taxable income for the years 1965 and 1966. Plaintiffs paid the amount in controversy, $22,359.04, timely claimed a refund from the Internal Revenue Service, and timely filed this suit.
The tax deficiency claimed by the government resulted from a sequence of events which began on September 10, 1965, when plaintiffs’ home was virtually destroyed by fire. The home, located at 5559 Holly…
2Cases cited16 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Reading v. CommissionerUnited States Tax Court · 1978
- Cornelius v. CommissionerUnited States Tax Court · 1971
- George E. Conner and Dorothy P. Conner v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- McCabe v. CommissionerUnited States Tax Court · 1970
- Sumter v. United StatesUnited States Court of Federal Claims · 2004
6 more not listed; retrieve them via the Exa API.