Legal Opinion
Safford v. United States
District Court, E.D. Wisconsin
Decided April 30, 1963No. Nos. 61-C-170, 61-C-171PublishedCited by 1 opinion
1Opinion of the Court
GRUBB, District Judge.
These actions, consolidated for purposes of trial, are for refunds of income taxes, interest, and penalties paid by plaintiffs for the year 1954. Plaintiff, Norah J. Safford, seeks a refund in the amount of $3,799.20. Plaintiffs, Noel Ross Safford II and Rosalie Safford,1 seek a refund in the amount of $3,632.07. The pertinent facts are as follows:
Noel Ross Safford died intestate on January 12, 1953. He was survived by his widow, Norah J. Safford, and his son, Noel Ross Safford II, who inherited his personal estate in equal shares. Noel Ross Safford II was appointed…
2Cases cited15 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. AckerSupreme Court of the United States · 1959
- Swiren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- James M. Tunnell, Jr., and Mildred S. Tunnell v. United StatesCourt of Appeals for the Third Circuit · 1958
- United States v. SnowCourt of Appeals for the Ninth Circuit · 1955
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3Cited by1 opinion
- Max M. v. ThompsonDistrict Court, N.D. Illinois · 1984