Legal Opinion
Philip J. McGowan and Lorraine McGowan v. United States
Court of Appeals for the Seventh Circuit
Decided April 26, 1960No. 12854PublishedCited by 12 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
The plaintiffs are Philip J. McGowan and Lorraine McGowan, his wife, joined as plaintiff only because plaintiffs filed a joint income tax return. Both are hereinafter called the “taxpayer.” In an action brought pursuant to 28 U.S.C. § 1346, as amended, and Sec. 7422(a), Internal Revenue Code, 26 U.S.C. § 7422 (a) (1954) the taxpayer seeks to recover $573.08, an alleged overpayment of income tax for the year 1956. The facts are stipulated.
In the return for 1956, taxpayer included as ordinary income, the sum of $5,592.59 received as full distribution of taxpayer’s interest…
2Cases cited7 opinions
- Miller v. CommissionerUnited States Tax Court · 1954
- Glinske v. CommissionerUnited States Tax Court · 1951
- Fry v. CommissionerUnited States Tax Court · 1952
- Fry's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Judkins v. CommissionerUnited States Tax Court · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- United States v. William L. Haggart and Marjorie HaggartCourt of Appeals for the Eighth Circuit · 1969
- Schlegel v. CommissionerUnited States Tax Court · 1966
- Nelson v. United StatesDistrict Court, D. Idaho · 1963
- Ridenour v. United StatesUnited States Court of Claims · 1983
7 more not listed; retrieve them via the Exa API.