Legal Opinion
Dolores J. Russell v. United States
Court of Appeals for the Ninth Circuit
Decided March 9, 1979No. 77-1136PublishedCited by 44 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
This appeal presents a question as to the jurisdiction of the District Court over an action for a refund of income tax when the Commissioner of Internal Revenue, after the taxpayer filed her claim for refund, and after she filed her action for refund in the District Court, asserted a deficiency and the taxpayer then petitioned the Tax Court for a redetermination. The District Court held that it retained jurisdiction over the taxpayer’s claim for refund, and gave judgment for the taxpayer. The government appeals. We reverse.
I. The Facts.
The facts make interesting…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Flora v. United StatesSupreme Court of the United States · 1960
- Sun Il Yoo v. Immigration & Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1976
- Eugene G. & Lorraine B. Feistman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Dolores J. Russell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Barton v. CommissionerUnited States Tax Court · 1991
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
39 more not listed; retrieve them via the Exa API.