Legal Opinion
Charles C. Scott and Adeline E. Scott v. United States
Court of Appeals for the Eighth Circuit
Decided November 3, 1971No. 71-1190PublishedCited by 7 opinions
1Per curiam
This matter came before us pursuant to our Rule 6 relating to docket control. It involves a suit for refund of federal income taxes paid in the tax years 1964 and 1965. The taxpayers filed their complaint against the District Director of Internal Revenue, St. Louis, Missouri, in the United States District Court for the Eastern District of Missouri. The complaint did not state the judicial district in which the taxpayers reside. The United States moved to substitute the United States for the District Director. At the same time, it moved to dismiss the taxpayers’ complaint for improper venue…
2Cited by7 opinions
- Nix El v. Internal Revenue ServiceDistrict Court, District of Columbia · 2017
- Noonis v. United StatesDistrict Court, S.D. California · 1982
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
- Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. CommissionerUnited States Tax Court · 1996
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