Legal Opinion
James v. Martin and Frieda L. Martin v. United States
Court of Appeals for the Eighth Circuit
Decided June 16, 1969No. 19264PublishedCited by 12 opinions
1Opinion of the Court
MEHAFFY, Circuit Judge.
The Government brought this action against the taxpayers, James V. Martin and Frieda L. Martin, husband and wife, for the recovery of federal income taxes assessed for the calendar years 1951 through 1954, and against the taxpayer-husband for unpaid withholding taxes for portions of the years 1956 and 1957.
During the calendar years 1951 through 1954, taxpayer-husband was a member of a partnership, Rinaldo Tailors, from which he received an income and during those years the taxpayer-wife had no taxable income. 1 Neither of the taxpayers filed income tax returns for the…
2Cases cited10 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Tucker v. United StatesUnited States Court of Claims · 1985
- In the Matter of Theodore J. Richmond, Debtor. Jean Richmond v. United States of AmericaCourt of Appeals for the Third Circuit · 1972
- Xcel Energy, Inc. v. United StatesDistrict Court, D. Minnesota · 2006
7 more not listed; retrieve them via the Exa API.