Legal Opinion
Stilgenbaur v. United States
Court of Appeals for the Ninth Circuit
Decided November 8, 1940No. 9478PublishedCited by 36 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
These appeals are from judgments of the district court denying appellants, plaintiffs below, income tax refunds of taxes claimed to have been erroneously assessed and collected as additional income taxes and interest for the tax year 1934.
The taxpayers, Roy R. Stilgenbaur and Grace Stilgenbaur, are now and at all pertinent times have been husband and wife and residents of the State of California. The separate returns of the husband and wife are due to the interest of each in the profits of the partnership under the California Community Property Law. Because of the facts…
2Cases cited14 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Bull v. United StatesSupreme Court of the United States · 1935
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
- Bank v. Carrollton RailroadSupreme Court of the United States · 1871
9 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Williams v. McGowanCourt of Appeals for the Second Circuit · 1945
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- In Re DeckerDistrict Court, W.D. Virginia · 1969
- Swiren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
31 more not listed; retrieve them via the Exa API.