Legal Opinion
Jordan v. United States
District Court, W.D. Oklahoma
Decided March 21, 1969No. Civ. No. 67-369PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
DAUGHERTY, District Judge.
Plaintiffs in this action seek recovery of income taxes assessed and collected by the Defendant relating to the calendar year 1962. At the trial of this case by the Court, all of the items in controversy were agreed upon by the parties but one which dealt with the year in which a charitable contribution could be taken as a deduction.
It appears from the pleadings and the evidence adduced at trial that Plaintiffs owned certain debentures of the Riviera Hotel (Hotel) and in 1962 agreed to sell said debentures to the Hotel for their par value plus…
2Cases cited5 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Davis v. National Bank of TulsaSupreme Court of Oklahoma · 1960
- Nehring v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1942
- Johnson v. United StatesDistrict Court, N.D. New York · 1967
3Cited by2 opinions
- Edwin W. Pauley and Barbara Jean Pauley v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- Smith v. CommissionerUnited States Tax Court · 1981