Legal Opinion
Griffith v. United States
District Court, D. New Jersey
Decided September 28, 1965No. Civ. A. 380-64PublishedCited by 3 opinions
1Opinion of the Court
WORTENDYKE, District Judge.
This is a civil action for refund of income taxes and interest paid by the plaintiffs, husband and wife, for the years 1953 through 1960, plus interest thereon in accordance with 28 U.S.C. § 2411(a). This Court has jurisdiction under 28 U.S.C. §§ 1340 and 1346(a) (1) and 26 U.S.C. § 7422.
The parties have stipulated the facts and I find, in accordance therewith, as follows:
Plaintiffs filed timely joint income tax returns for the calendar years 1953 through 1960, setting forth in each return the sum of $12,000.00 as alimony payments to Mr. Griffith’s former wife,…
2Cases cited6 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Cohen v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. TylerCourt of Appeals for the Third Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Claus A. Cosman and Dorothy Cosman v. The United StatesUnited States Court of Claims · 1971
- Kelly v. KellyNew Jersey Superior Court Appellate Division · 1986
- State v. DeanerWest Virginia Supreme Court · 1985