Legal Opinion
Mains v. United States
District Court, S.D. Ohio
Decided January 15, 1974No. Civ. A. 71-126, 71-127PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
KINNEARY, Chief Judge.
Plaintiffs in these consolidated actions seek refunds totaling $113,603.65 in federal income taxes for the year 1966 and statutory interest.
This matter is before the Court on the complaints filed by the plaintiffs Floyd Gooding, Donald L. Mains and Joyce G. Mains, the answer filed by the defendant and briefs of the parties.
This action was commenced under the provisions of Title 26, United States Code, Section 7422, The Court has jurisdiction over the subject matter of this action under the provisions of Title 28, United States Code, Section 1346. This…
2Cases cited14 opinions
- United States v. DavisSupreme Court of the United States · 1970
- Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- United States v. Gerald and Gladys CareyCourt of Appeals for the Eighth Circuit · 1961
- Sullivan v. CommissionerUnited States Tax Court · 1952
- Commissioner of Internal Revenue v. SullivanCourt of Appeals for the Fifth Circuit · 1954
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3Cited by4 opinions
- Donald L. Mains and Joyce G. Mains v. United States of America, F. E. Gooding v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Sharp v. GallagherAppellate Court of Illinois · 1981
- Viereck v. United StatesUnited States Court of Claims · 1983
- Sharp v. GallagherAppellate Court of Illinois · 1981