Legal Opinion
Cesar E. Alvarez Et Ux. v. United States
Court of Appeals for the Fifth Circuit
Decided September 1, 1970No. 28789_1PublishedCited by 6 opinions
1Opinion of the Court
JONES, Circuit Judge:
Cesar Alvarez and his wife, Ana, filed income tax returns for the years 1961, 1962 and 1963. In 1964 and 1966 they filed claims for refund, asserting over-payments for the taxable years 1962 and 1963 in the amounts of $65.00 and $416.00. The Commissioner of Internal Revenue disallowed the claims and this action was brought in the district court to recover the amounts paid. Ana Alvarez was a party to the suit and is a party here because, as the wife of Alvarez, she joined in the filing of joint returns. The district court decided the case in favor of the taxpayers and…
2Cases cited12 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Houdry v. CommissionerUnited States Tax Court · 1946
- Powers v. CommissionerUnited States Tax Court · 1961
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Anderson v. CommissionerUnited States Tax Court · 1971
- Lorenzo A. Beltran v. United States of America, Enrique A. And Olga P. Onetti v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Luis and Alicia P. Bosch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Whyte v. CommissionerUnited States Tax Court · 1986
- Bibiloni v. CommissionerUnited States Tax Court · 1973
1 more not listed; retrieve them via the Exa API.