Legal Opinion
United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. Christey
Court of Appeals for the Eighth Circuit
Decided February 4, 1966No. 18041, 18042PublishedCited by 50 opinions
1Opinion of the Court
VOGEL, Chief Judge.
In these cases the District Court held that two members of the Minnesota State Highway Patrol were entitled to refunds of disputed federal income taxes paid by them on a $3.00 per day subsistence allowance received from the State of Minnesota during the years in question. The opinion of Chief District Judge Devitt, before whom the cases were tried, is published at 237 F.Supp. 879. We affirm.
The Minnesota State Highway Patrol is a state agency with a total complement of 336 men. During the period from 1959 to 1962, the years in question, the State of Minnesota was divided…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. PelzerSupreme Court of the United States · 1941
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Waters v. CommissionerUnited States Tax Court · 1949
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
8 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. LightyCourt of Appeals for the Fourth Circuit · 2010
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Weinberg v. CommissionerUnited States Tax Court · 1975
45 more not listed; retrieve them via the Exa API.