Legal Opinion
Calhoun v. United States
District Court, W.D. Virginia
Decided November 15, 1973No. Civ. A. 73-C-4-A, 73-C-5-A, 73-C-6-APublishedCited by 7 opinions
1Opinion of the Court
OPINION
TURK, Chief Judge.
These three actions, which by order of this court pursuant to Rule 42(a) of the Federal Rules of Civil Procedure have been consolidated, involve claims for refunds in federal income taxes together with interest allegedly illegally assessed by defendant and paid by plaintiffs. In each case, the plaintiffs are husband and wife as well as shareholders in Empire Manufacturing Corporation. The issue to be decided in this ease is whether the corporation (hereinafter referred to Empire) organized by the six plaintiffs filed a timely election to be taxed under Subchapter S of…
2Cases cited6 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Pestcoe v. CommissionerUnited States Tax Court · 1963
- Feldman v. CommissionerUnited States Tax Court · 1966
- Simons v. United StatesDistrict Court, D. Connecticut · 1962
- Rowland v. United StatesDistrict Court, W.D. Arkansas · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Brutsche v. CommissionerUnited States Tax Court · 1976
- Ralph L. Brutsche and Ingrid Brutsche v. Commissioner of Internal Revenue, Ruth L. Farley v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1978
- Smith S, Inc. v. CommissionerDistrict Court, E.D. North Carolina · 1993
- Fratantonio v. CommissionerUnited States Tax Court · 1988
- McClelland Farm Equipment Co., a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1979
2 more not listed; retrieve them via the Exa API.