Legal Opinion
Barutha v. United States
District Court, E.D. Wisconsin
Decided September 1, 1961No. 59-C-120PublishedCited by 2 opinions
1Opinion of the Court
GRUBB, District Judge.
This is an action for refund of federal income taxes, penalties, and interest for the year 1948. Plaintiffs have assigned one-third of any recovery to their attorneys.
Plaintiffs did not file an income tax return for the year in suit. On August 3, 1950, a collector’s return for the year 1948, based on a net worth determination of plaintiffs’ taxable income, was filed by the Commissioner. The collector’s return showed taxes due in the amount of $3,041.64; penalties due under Section 291(a), I.R.C.1939, Title 26 U.S.C.A., in the amount of $760.41; and interest due in the…
2Cases cited14 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. HansenSupreme Court of the United States · 1959
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Howard Davis v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
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3Cited by2 opinions
- Jung v. United StatesDistrict Court, E.D. Wisconsin · 1988
- Kirkland v. United StatesDistrict Court, D. Nebraska · 1967