Legal Opinion
Motland v. United States
District Court, N.D. Iowa
Decided March 28, 1961No. Civ. 916PublishedCited by 11 opinions
1Opinion of the Court
GRAVEN, District Judge.
This action was brought by the plaintiff for the purpose of recovering the individual income taxes paid to the defendant for the 1952 taxable year. Such taxes totaled $727.22. Plaintiff alleges that the Internal Revenue Service erred in the method which it used for computing the credit allowed for taxes paid to foreign governments during the same taxable year. It is plaintiff’s position that if such credit had been properly computed the credit would have more than offset the tax otherwise owed.
There is no disagreement as to the relevant facts in the case. In 1952 the…
2Cases cited20 opinions
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- Keasbey & Mattison Co. v. RothensiesCourt of Appeals for the Third Circuit · 1943
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Theo. H. Davies & Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Waterman Steamship CorporationCourt of Appeals for the Fifth Circuit · 1964
- Waterman Steamship Corporation v. United StatesDistrict Court, S.D. Alabama · 1962
- Lipshie v. Bartley (In Re Bartley)United States Bankruptcy Court, E.D. New York · 1983
6 more not listed; retrieve them via the Exa API.