Legal Opinion
Van Keppel v. United States
District Court, D. Kansas
Decided June 20, 1962No. KC-1288PublishedCited by 19 opinions
1Opinion of the Court
ARTHUR J. STANLEY, Jr., Chief Judge.
This is an action by Gerald and Elizabeth Van Keppel, taxpayers, to recover an alleged overpayment of $32.38 plus interest on their 1956 joint income tax return. The Government has counterclaimed to collect an allegd deficiency of $183,850.40 plus interest. The case is presently under advisement for decision on its merits.
The plaintiffs’ return, filed February 18, 1956 (Exhibit 1), claimed a deduction of $30.50 for safe deposit box rentals and a depletion allowance of $4,523.44 for the “Jordan ‘B’ Oil Lease.” An amended return (Exhibit 3) was filed on…
2Cases cited4 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Vaughan v. John C. Winston Co.Court of Appeals for the Tenth Circuit · 1936
- Archbold v. United StatesDistrict Court, D. New Jersey · 1962
- Indiana Rolling Mills Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by19 opinions
- Leven v. FreyNevada Supreme Court · 2007
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Cary v. CommissionerUnited States Tax Court · 1963
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Columbia Iron & Metal Co. v. CommissionerUnited States Tax Court · 1973
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