Legal Opinion
O'NEILL v. United States
District Court, N.D. Ohio
Decided February 12, 1968No. Civ. A. C 67-53PublishedCited by 25 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
LAMBROS, District Judge.
The plaintiff-taxpayers (hereinafter referred to in the singular) have sued in this court for refund of federal income taxes paid for the fiscal year ending January 31, 1966, in the amount of $2164.69, with interest at 6% from July 15, 1966. In essence, plaintiff’s claim is that he should have paid his income tax as an employee-stockholder, not as a partner of Drs. Hill & Thomas Co.
This matter has been submitted to the Court for a decision on the merits based on stipulated facts. Oral argument was waived by both the taxpayer and…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- Empey v. United StatesDistrict Court, D. Colorado · 1967
- Pelton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Galt v. United StatesDistrict Court, N.D. Texas · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Leroux's Billyle Supper Club v. MaOhio Court of Appeals · 1991
- In the Matter of James v. Pappas, Bankrupt. Merchants National Bank & Trust Company of Indianapolis v. James v. PappasCourt of Appeals for the Seventh Circuit · 1981
- Continental Oil Company v. BurnsDistrict Court, D. Delaware · 1970
- United States v. Lawrence G. EmpeyCourt of Appeals for the Tenth Circuit · 1969
- Hugh A. O'Neill and Elizabeth O'Neill v. United StatesCourt of Appeals for the Sixth Circuit · 1969
20 more not listed; retrieve them via the Exa API.