Legal Opinion
Struthers v. United States
District Court, D. Minnesota
Decided January 13, 1977No. Civ. 4-76-270PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MacLAUGHLIN, District Judge.
This is a suit for refund of taxes. Plaintiffs, husband and wife, assert that they overpaid taxes on self-employment income for 1973 and 1974 in the amounts of $302.52 1 and $498.66, respectively. They argue that the Internal Revenue Service incorrectly disallowed a deduction, representing a return of capital, from the gross income of their farm for each year. The Government has moved for judgment on the pleadings pursuant to Fed.R.Civ.P. 12(c). After considering the pleadings, memoranda, and arguments of the parties, the Court at a hearing on…
2Cases cited11 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Richardson v. BelcherSupreme Court of the United States · 1971
- Helvering v. DavisSupreme Court of the United States · 1937
- Colgate v. HarveySupreme Court of the United States · 1935
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3Cited by4 opinions
- Reading v. CommissionerUnited States Tax Court · 1978
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Reading v. CommissionerUnited States Tax Court · 1978