Legal Opinion
Alsobrook v. United States
District Court, E.D. Arkansas
Decided April 7, 1977No. LR-74-C-171PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
VAN SICKLE, District Judge.
This action is brought by taxpayers W. R. Alsobrook and Wells F. Alsobrook seeking refunds of income taxes previously assessed and paid. Jurisdiction is founded on 28 U.S.C. § 1346(a)(1) which provides for the bringing of a civil action to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected. The case has been submitted to the Court upon a stipulation of facts, depositions, exhibits and the respective briefs of counsel.
The present controversy concerns the tax consequences of payments made by the…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Whipple v. CommissionerSupreme Court of the United States · 1963
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3Cited by5 opinions
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984
- W. R. Alsobrook and Wells F. Alsobrook v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Krasnow v. United StatesDistrict Court, S.D. New York · 1981
- Pomeranz v. Comm'rUnited States Tax Court · 1980