Legal Opinion

Nasser v. United States

District Court, N.D. California

Decided January 26, 1966No. 42544PublishedCited by 13 opinions

1Opinion of the Court

MEMORANDUM OPINION

WOLLENBERG, District Judge.

This is an action for the recovery of Federal income taxes paid under protest by the plaintiffs Richard J. Nasser (hereinafter, “taxpayer”) and his wife for the years 1960 and 1961. This court’s jurisdiction derives from 28 U.S.C. § 1346(a) et seq. This opinion embodies the Court’s findings of fact and conclusions of law as required by F.R.Civ.P. 52(a).

Plaintiffs are husband and wife and reside in San Francisco, California. The District Director audited plaintiffs’ 1960 and 1961 joint returns and gave plaintiffs notice by letter dated October 14,…

2Cases cited11 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gregory v. HelveringSupreme Court of the United States · 1935
  3. Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
  4. Baird v. CommissionerUnited States Tax Court · 1955
  5. Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938

6 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
  2. Andrew L. Stone v. Commissioner of the Internal Revenue Service. No. 87-1589Court of Appeals for the D.C. Circuit · 1989
  3. Alterman Foods, Inc. v. United StatesUnited States Court of Claims · 1979
  4. Preslar v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
  5. HAN v. COMMISSIONERUnited States Tax Court · 2002

8 more not listed; retrieve them via the Exa API.

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