Legal Opinion
Decker v. United States
District Court, N.D. Iowa
Decided July 26, 1965No. Civ. No. 908PublishedCited by 3 opinions
1Opinion of the Court
HANSON, District Judge.
This is a suit for the refund of income taxes and assessed interest in the amount of $20,579.83 for the year 1956 and for the allowance of a loss carryback to the year 1954. Plaintiffs also ask for interest on the amount as provided by law. Mrs. Decker is a party to this action by virtue of having filed joint tax returns with her husband, Loren A. Decker. During the period involved, Loren A. Decker owned and operated Decker Truck Line as a sole proprietorship.
The court has jurisdiction of this cause by virtue of Section 1346(a) (1) of Title 28, United States Code, and…
2Cases cited22 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Burnet v. ClarkSupreme Court of the United States · 1932
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
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3Cited by3 opinions
- Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970
- Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970
- Dungan v. CommissionerUnited States Tax Court · 1977