Legal Opinion
Nelson v. United States
District Court, D. Idaho
Decided September 23, 1963No. 2288PublishedCited by 11 opinions
1Opinion of the Court
TAYLOR, District Judge.
By this action plaintiifs seek recovery of income taxes alleged to have been overpaid for the calendar year 1958. Two taxpayers, Ralph W. Nelson and Mabel M. Robacher, are involved and joined in this action under Rule 20 of the Federal Rules of Civil Procedure because the issue involved arose out of a series of transactions common to both of them. Plaintiifs Helen P. Nelson and Ralph Robacher are parties only because they filed joint income tax returns with their respective spouses.
This cause has been submitted to the Court for determination on the pre-trial conference…
2Cases cited8 opinions
- Miller v. CommissionerUnited States Tax Court · 1954
- Glinske v. CommissionerUnited States Tax Court · 1951
- Judkins v. CommissionerUnited States Tax Court · 1959
- Philip J. McGowan and Lorraine McGowan v. United StatesCourt of Appeals for the Seventh Circuit · 1960
- Martin v. CommissionerUnited States Tax Court · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- United States v. Ben Martin and Rachel T. MartinCourt of Appeals for the Eighth Circuit · 1964
- United States v. William L. Haggart and Marjorie HaggartCourt of Appeals for the Eighth Circuit · 1969
- Patty R. Smith v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Schlegel v. CommissionerUnited States Tax Court · 1966
6 more not listed; retrieve them via the Exa API.