Legal Opinion
Sharp v. United States
District Court, S.D. Texas
Decided October 19, 1966No. Civ. A. No. 65-H-496PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
GARZA, District Judge.
This is an action by Frank W. and Lucile Sharp for the recovery of additional federal income taxes and interest assessed against the Plaintiffs for the year 1959 in the sum of $67,902.31. Plain*886tiffs paid the assessment and timely filed a claim for refund. The claim for refund was disallowed and this action was then filed.
Frank W. Sharp will hereinafter be referred to as “Plaintiff” or “Taxpayer”, since his wife is a party only because a joint return was filed.
Two separate and distinct issues are involved, one being whether the amount received by…
2Cases cited7 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Whitaker v. ColemanCourt of Appeals for the Fifth Circuit · 1940
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- United States v. General Geophysical CompanyCourt of Appeals for the Fifth Circuit · 1961
- Commissioner of Internal Revenue v. Walter L. And Helen MorganCourt of Appeals for the Third Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- (PS) Chand v. Rich-BanalesDistrict Court, E.D. California · 2024