Legal Opinion
Gurtman v. United States
District Court, D. New Jersey
Decided January 19, 1965No. Civ. A. 997-62PublishedCited by 13 opinions
1Opinion of the Court
WORTENDYKE, District Judge:
This is an action for the recovery of Federal income taxes paid by the plaintiffs, William N. Gurtman (hereinafter Taxpayer) and his wife, Ida Gurtman, for the years 1957 and 1958, amounting to $3,208.62. This Court’s jurisdiction derives from 28 U.S.C. § 1346(a) (1) and 26 U.S.C. §§ 7422 and 6532.
At the conclusion of the trial the-Court reserved decision pending the receipt of post-trial briefs in behalf of the-respective parties. This opinion embodies the Court’s findings of fact and conclusions of law, as required by F.R.. C.P. 52(a).
The parties orally…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Burnet v. PorterSupreme Court of the United States · 1931
- Howard G. Pinder, Sr., and Howard G. Pinder, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1964
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Bayou Verret Land Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1971
- Estate of John R. Taschler, Deceased, by Dorothy Taschler, and Dorothy Taschler v. United StatesCourt of Appeals for the Third Circuit · 1971
- Nasser v. United StatesDistrict Court, N.D. California · 1966
- Fernández v. Secretario de HaciendaSupreme Court of Puerto Rico · 1967
8 more not listed; retrieve them via the Exa API.