Legal Opinion

Robinson v. United States

District Court, N.D. Georgia

Decided February 20, 1961No. Civ. A. No. 6724PublishedCited by 1 opinion

1Opinion of the Court

HOOPER, Chief Judge.

Plaintiffs in this ease are J. D. Robinson, Jr. and his wife (formerly Josephine Crawford). As they filed a joint return as husband and wife for the year 1952 this action for refund of income taxes is brought by both of them. As Mrs. Robinson however, is the one primarily concerned in this controversy, she will be herein referred to as the plaintiff.

Motions for summary judgment have been filed in this case by plaintiffs and by the Government, and the facts are not in dispute.

Plaintiff sues for a refund of taxes in the sum of $39,756.76 based upon the capital gain in the…

2Cases cited14 opinions

  1. Blair v. CommissionerSupreme Court of the United States · 1937
  2. Poe v. SeabornSupreme Court of the United States · 1930
  3. Helvering v. ReynoldsSupreme Court of the United States · 1941
  4. Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
  5. National Labor Relations Board v. Drivers, Chauffeurs, Helpers, Local Union No. 639Supreme Court of the United States · 1960

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3Cited by1 opinion

  1. West v. United StatesDistrict Court, N.D. Georgia · 1970

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