Legal Opinion
Kenneth R. Groves and Peggy L. Groves v. United States
Court of Appeals for the Fifth Circuit
Decided June 25, 1976No. 74-4219PublishedCited by 30 opinions
1Opinion of the Court
MILLER, Associate Judge:
This appeal is from the judgment of the district court in favor of the United States, dismissing appellants’ suit for refund of federal income taxes for the calendar years 1970 and 1971, which was based on disallowance of their claims for refund by the Internal Revenue Service.' Appellants’ earned income for the years involved consisted of salaries paid them by the Government of the Trust Territory of the Pacific Islands (GTTPI), and the ultimate question is whether, as appellants maintain, this income was excludable from gross income under subsection 911(a)(1) of the…
2Cases cited18 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Porter v. United StatesUnited States Court of Claims · 1974
13 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Frank F. And Judith J. Foil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Newberry v. CommissionerUnited States Tax Court · 1981
- Frank S. Watts and Barbara M. Watts v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- John D. McComish and Genevieve A. McComish v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
25 more not listed; retrieve them via the Exa API.