Legal Opinion
Burton v. United States
District Court, D. Utah
Decided February 17, 1956No. C-136-55PublishedCited by 7 opinions
1Opinion of the Court
CHRISTENSON, District Judge.
Plaintiffs have sued to recover, with interest, $1,977.97, claimed to have been erroneously assessed and collected against them by the Collector of Internal Revenue as a deficiency in income taxes for 1948-1949. This amount related to payments that Francis A. Burton had made to his former wife under the terms of a modified divorce decree, and for which he had claimed deduction.
At the pre-trial conference it appeared that the determinative facts were not in dispute. Accordingly, ail opportunity was afforded for the filing of a motion for summary judgment, which was…
2Cases cited12 opinions
- Suckow Borax Mines Consolidated, Inc. v. Borax Consolidated, LimitedCourt of Appeals for the Ninth Circuit · 1950
- Avrick v. Rockmont Envelope Co.Court of Appeals for the Tenth Circuit · 1946
- Schreffler v. BowlesCourt of Appeals for the Tenth Circuit · 1946
- Zampos v. United States Smelting, Refining and Mining Co. Anderson v. United States Smelting, Refining and Mining CoCourt of Appeals for the Tenth Circuit · 1953
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ware v. St. Louis Car CompanyMissouri Court of Appeals · 1964
- Suarez v. CommissionerUnited States Tax Court · 1977
- Alan E. Ashcraft, Jr. And Jean J. Ashcraft v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Odom v. TrippDistrict Court, E.D. Missouri · 1983
- Aleut Corp. v. Arctic Slope Regional Corp.District Court, D. Alaska · 1980
2 more not listed; retrieve them via the Exa API.