Legal Opinion
Cordell v. United States
District Court, M.D. Tennessee
Decided October 27, 1971No. Civ. A. No. 6150PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM
MORTON, District Judge.
This is a tax refund action in which the plaintiffs seek to recover $219 paid as federal income taxes for the calendar year 1968, plus statutory interest. Jurisdiction is conferred by 28 U.S.C. § 1346(a) (1).
The statutes involved are §§ 61 and 105(d) of the Internal Revenue Code, which are set forth in Appendix A to this Memorandum. The regulations involved are Treasury Regulations 1.105-4 and 1.79-2(b) (3), the latter being set forth in Appendix B to this Memorandum.
The facts involved are stipulated. Plaintiff Cordell Brooks was placed on a disability pension…
2Cases cited4 opinions
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Nat Dorfman and Annette Dorfman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- Watson v. United StatesDistrict Court, E.D. Tennessee · 1965
3Cited by4 opinions
- National Life and Accident Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Cordell Brooks and Excel C. Brooks v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- National Life and Accident Ins. Co. v. United StatesDistrict Court, M.D. Tennessee · 1974
- Jovick v. United StatesUnited States Court of Claims · 1973