Legal Opinion
Ralph D. Harris and Joan F. Harris v. United States
Court of Appeals for the Eleventh Circuit
Decided August 14, 1985No. 84-8424PublishedCited by 18 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
During 1979, Ralph and Joan Harris resided in the territory within the Republic of Panama that formerly constituted the Canal Zone. They worked for and received a salary from the Panama Canal Commission (PCC). They filed a joint federal income tax return and paid taxes allegedly due. In 1980, the Harrises filed a refund claim for excess taxes 'of $6,647 paid in 1979. The claim constituted taxes assessed on wages earned from the PCC from October 1 to December 31, 1979. The Internal Revenue Service (IRS) disallowed the claim.
The basis for taxpayers’ refund claim…
2Cases cited24 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- United States v. Frank M. OakleyCourt of Appeals for the Eleventh Circuit · 1984
- Choctaw Nation v. United StatesSupreme Court of the United States · 1943
- Weinberger v. RossiSupreme Court of the United States · 1982
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- W.C. Lane, Jr. v. Celotex Corporation, Keene CorporationCourt of Appeals for the Eleventh Circuit · 1986
- Price v. Time, Inc.Court of Appeals for the Eleventh Circuit · 2005
- O'CONNOR v. United StatesSupreme Court of the United States · 1986
- Willie X. Ross v. Ralph KempCourt of Appeals for the Eleventh Circuit · 1986
- Donald E. Hershey v. City of Clearwater, a Municipal Corporation, Tami Jo SwainCourt of Appeals for the Eleventh Circuit · 1987
13 more not listed; retrieve them via the Exa API.