Legal Opinion
Wilhelm v. United States
District Court, D. Wyoming
Decided August 18, 1966No. Civ. 4938, 4939PublishedCited by 11 opinions
1Opinion of the Court
Judge’s Memorandum.
KERR, District Judge.
The above-captioned cases involving the same facts and issues under Sub-chapter S, Sections 61, 119, 162 and 167 of the Internal Revenue Code of 1954, were consolidated for trial to facilitate the disposition of the questions before the Court. In civil action No. 4938 the plaintiffs-taxpayers seek a refund of income taxes and interest for 1961 in the amount of $600.13. In civil action No. 4939, the plaintiffs-taxpayers seek a refund of income taxes and interest in the amount of $633.46. Jurisdiction is conferred upon this Court by 28 U.S.C. Sections…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Olkjer v. CommissionerUnited States Tax Court · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Monarch Gas Co. v. Illinois Commerce CommissionAppellate Court of Illinois · 1977
- Isaacson v. Iowa State Tax CommissionSupreme Court of Iowa · 1971
- M. Caratan and Carola Caratan v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- United States v. RichardsonCourt of Appeals for the Tenth Circuit · 1972
- Soler v. G & U, INC.District Court, S.D. New York · 1985
6 more not listed; retrieve them via the Exa API.