Legal Opinion
Jones v. United States
District Court, D. Delaware
Decided January 26, 1968No. Civ. A. 3015PublishedCited by 6 opinions
1Opinion of the Court
OPINION
STEEL, District Judge.
This is an action by the executor of the estate of Alexia duPont Ortiz deBie to recover income taxes which plaintiff contends were erroneously paid by taxpayer and illegally retained by defendant. By agreement the action was tried without a jury. The Court has jurisdiction of the parties and of the subject matter of the action. 28 U.S.C. § 1346(a) (1).
Background Facts
After the taxpayer filed her income tax returns for 1955 and 1956 and paid the taxes shown to be due thereon, the Government served a notice upon her alleging deficiencies of $32,101.24 for 1955 and…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Robinson v. CommissionerUnited States Tax Court · 1943
- Horrmann v. CommissionerUnited States Tax Court · 1951
- M. A. Stoeltzing and Margaret M. Stoeltzing, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- John R. Carkhuff Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Dominion Resources, Inc. v. United StatesDistrict Court, E.D. Virginia · 1999
- United Dairy Farmers, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2001
- Carkhuff v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.