Legal Opinion
Kwass v. United States
District Court, E.D. Michigan
Decided August 25, 1970No. Civ. 31165PublishedCited by 15 opinions
1Opinion of the Court
OPINION AND ORDER DENYING RELIEF
KAESS, District Judge.
This is an action brought by Drs. Stephen K. Kwass, Kenneth R. Lovko, Ronald M. Benson, and their respective wives, for recovery of taxes paid for the year 1965.
During the year 1965 the plaintiff doctors were physicians enrolled in a psychiatric program at the University Hospital of the University of Michigan, Ann Arbor, Michigan.
The issue presented to this court is whether the amount received by the doctors while affiliated with the psychiatric program at University Hospital constituted income taxable under Section 61 of the Internal…
2Cases cited4 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Anderson v. CommissionerUnited States Tax Court · 1970
3Cited by15 opinions
- Eugene E. Hembree, Jr., and Belle D. Hembree v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Regents of University of California v. Public Employment Relations BoardCalifornia Supreme Court · 1986
- Adams v. CommissionerUnited States Tax Court · 1978
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