Legal Opinion
W. J. Ohlinger and Viola Ohlinger v. United States
Court of Appeals for the Ninth Circuit
Decided January 28, 1955No. 13818PublishedCited by 22 opinions
1Opinion of the Court
BYRNE, District Judge.
The Ohlingers, who are husband and wife, were engaged in farming in Good-ing County, Idaho. They filed an income tax return for the year 1942 reporting sales in the amount of $23,880.12 and an income -tax of $151.89, which they paid. In their return for the year 1944 they reported sales in the amount of $70,- 819.46 and an income tax of $5.00, which they paid. An investigation by internal revenue agents disclosed that the amount of the Ohlingers’ sales during 1942 was $40,647.54 (not $23,880.12 as reported), and the correct income tax, $1954.19 (not $151.89 as reported).…
2Cases cited8 opinions
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- Stone v. United StatesSupreme Court of the United States · 1896
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- F. Vitelli & Son v. United StatesSupreme Court of the United States · 1919
- Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- American Crystal Sugar Company v. The Cuban-American Sugar CompanyCourt of Appeals for the Second Circuit · 1958
- R. E. W. Construction Co. v. District Court of the Third Judicial DistrictIdaho Supreme Court · 1965
- Mayview Corp. v. RodsteinCourt of Appeals for the Ninth Circuit · 1980
17 more not listed; retrieve them via the Exa API.