Legal Opinion
Colton v. Williams
District Court, N.D. Ohio
Decided July 25, 1962No. 36670, 36671PublishedCited by 11 opinions
1Opinion of the Court
CONNELL, Chief Judge.
These are cases brought by the taxpayers for the refund of certain taxes alleged to have been wrongfully assessed and collected. For convenience, the taxpayers will be referred to as plaintiff or simply taxpayer; Ruth W. Colton is present as the second party on a joint return. The defendants, Collectors of Internal Revenue, will be referred to as the Government. Jurisdiction under Titles 26 and 28, United States Code, is not disputed.
The facts in this case are rather involved and are contained in a lengthy stipulation filed with this Court. It is believed that the…
2Cases cited2 opinions
- Commissioner v. SmithSupreme Court of the United States · 1945
- McNamara v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
3Cited by11 opinions
- Frank v. CommissionerUnited States Tax Court · 1970
- Raymond A. Rank v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Shamburger v. CommissionerUnited States Tax Court · 1973
- William J. Haag and Edith C. Haag v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. E. B. Sewall Manufacturing CompanyCourt of Appeals for the Eighth Circuit · 1964
- Morrison v. CommissionerUnited States Tax Court · 1972
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