Legal Opinion
Ingalls v. Patterson
District Court, N.D. Alabama
Decided January 17, 1958No. Civ. A. 8503PublishedCited by 12 opinions
1Opinion of the Court
LYNNE, Chief Judge.
This action was tried to the court, without the intervention of a jury, on the issues tendered by the pleadings and the proof, consisting of the stipulation of facts entered into by and between the parties, oral testimony of witnesses, and the documentary evidence adduced at the trial.
It was agreed by all of the parties at the pretrial conference and the formal order on pretrial hearing provided that the following were all of the issues in controversy in this cause:
“Count 1. (Tax Year 1950) Plaintiffs claim of defendant $45,-722.89, with interest, as refund of income taxes…
2Cases cited84 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
79 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Monahan v. CommissionerUnited States Tax Court · 1997
- Huff v. CommissionerUnited States Tax Court · 1983
- B. T. Harris Corp. v. CommissionerUnited States Tax Court · 1958
7 more not listed; retrieve them via the Exa API.