Legal Opinion
Neila A. Autenrieth v. Joseph M. Cullen, District Director of Irs
Court of Appeals for the Ninth Circuit
Decided November 10, 1969No. 22801_1PublishedCited by 105 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
In this action, 124 plaintiffs seek refunds of federal income taxes paid by each of them, some for 1965, some for 1966, some for both years. Some seek 17% of the tax paid, some 67%. The District Court dismissed the action, and we affirm.
The District Court had jurisdiction under 28 U.S.C. §§ 1340, 1346(a) (l). 1 Named as defendants are the District Director of Internal Revenue at San Francisco and the Commissioner of Internal Revenue. The parties are agreed, however, that the action should be treated as one against the United States and the trial judge did so treat it.…
2Cases cited5 opinions
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Follett v. Town of McCormickSupreme Court of the United States · 1944
- John W. Crowe v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Donald Kalish v. United StatesCourt of Appeals for the Ninth Circuit · 1969
3Cited by105 opinions
- United States v. LeeSupreme Court of the United States · 1982
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
- Russell v. CommissionerUnited States Tax Court · 1973
- Goehring v. BrophyCourt of Appeals for the Ninth Circuit · 1996
- Greenberg v. CommissionerUnited States Tax Court · 1980
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