Legal Opinion
A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)
United States Court of Claims
Decided July 17, 1964No. 161-59PublishedCited by 27 opinions
1Opinion of the Court
LARAMORE, Judge.
This is a suit by plaintiff, A. H. Karpe, to recover $55,868.05 in income taxes, plus interest, for the year 1944, which were assessed against cross-defendant, Birda M. Viera, but paid by plaintiff by means of crediting his overassessment to her deficiency. The first question presented in this case is whether the mitigation statutes, sections 1311-1315 of the Internal Revenue Code of 1954, permit the assessment of the deficiency against cross-defendant. In the event the taxes were properly assessed, then we must determine whether plaintiff was obligated to pay the resulting…
2Cases cited16 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- D & H Distributing Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Lord v. CommissionerUnited States Tax Court · 1973
- Aaron L. Kolom and Serita Kolom v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United StatesUnited States Court of Claims · 1969
- Heineman v. United StatesUnited States Court of Claims · 1968
22 more not listed; retrieve them via the Exa API.