Legal Opinion

Ogden v. United States

District Court, S.D. Mississippi

Decided October 29, 1975No. Civ. A. W75-18(N), W75-19(R)PublishedCited by 8 opinions

1Opinion of the Court

OPINION

NIXON, District Judge.

Plaintiffs, Carter H. Ogden, Zelma Ogden and Dorothy Ogden, filed Civil Action No. W75-18(N) under 28 U.S.C. §§ 1340 and 1346 to recover income taxes paid to the Internal Revenue Service, which they allege to have been due them by virtue of deductions claimed for certain casualty losses resulting from the expropriation by the Cuban government of property belonging to them. E. B. Ogden, Jr. and Nancy A. Ogden filed Civil Action No. W75-19(R) seeking similar relief by virtue of losses which they also sustained by expropriation of their property by the Cuban…

2Cases cited4 opinions

  1. Hempt Bros., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
  2. Yannicelli v. NashDistrict Court, D. New Jersey · 1973
  3. Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
  4. Drake v. United StatesDistrict Court, E.D. Missouri · 1973

3Cited by8 opinions

  1. Stanford v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
  2. Lawinger v. Comm'rUnited States Tax Court · 1994
  3. Bob Hamric Chevrolet, Inc. v. USA, Internal Revenue ServiceDistrict Court, W.D. Texas · 1994
  4. National Can Corp. v. United StatesDistrict Court, N.D. Illinois · 1981
  5. Carter H. Ogden, Zelma Ogden and Dorothy Ogden v. United States of America, E. B. Ogden, Jr. And Nancy A. Ogden v. United StatesCourt of Appeals for the Fifth Circuit · 1977

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