Legal Opinion
United States v. Gerald and Gladys Carey
Court of Appeals for the Eighth Circuit
Decided May 5, 1961No. 16672_1PublishedCited by 29 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by the Government from a final judgment awarding taxpayer Carey 1 a recovery of $5,340.70 plus interest for 1954 income taxes alleged to have been wrongfully assessed and collected. Timely claim for refund was filed and rejected, whereupon taxpayer commenced this action. Jurisdiction is established.
This case was consolidated for trial with a similar suit for tax refund filed by Leonard Brown. The cases were tried to the court without a jury. Findings of fact and conclusions of law were filed (not reported) and final judgment was entered for the…
2Cases cited15 opinions
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Zenz v. QuinlivanCourt of Appeals for the Sixth Circuit · 1954
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Edgar S. Idol, Katherine G. Idol, and Speedway Transports, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Estate of Durkin v. CommissionerUnited States Tax Court · 1992
- Lucile H. Meyer v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Leon R. MeyerCourt of Appeals for the Eighth Circuit · 1967
24 more not listed; retrieve them via the Exa API.