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Legal Opinion

Nichols v. United States

District Court, N.D. Georgia

Decided January 17, 1962No. Civ. A. No. 7135PublishedCited by 5 opinions

1Opinion of the Court

MORGAN, District Judge.

This is an action by Horace E. Nichols for a refund of income taxes for the year 1958 in the amount of $225.24. All necessary requirements of law essential to the filing of a suit in the District Court for the recovery of taxes have been fulfilled. Horace E. Nichols1 was a judge of the Court of Appeals of Georgia during the calendar year 1958, having served in such capacity since 1954. On January 15, 1954, Judge Nichols was appointed by the then Governor of Georgia to fill a vacancy existing on the Court of Appeals, and in November of 1954 Judge Nichols was elected to…

2Cases cited10 opinions

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. McDonald v. CommissionerSupreme Court of the United States · 1944
  4. New Jersey v. New YorkSupreme Court of the United States · 1953
  5. South v. PetersDistrict Court, N.D. Georgia · 1950

5 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Nichols v. CommissionerUnited States Tax Court · 1973
  2. Graham v. CommissionerUnited States Tax Court · 1963
  3. Nichols v. United StatesDistrict Court, N.D. Georgia · 1963
  4. Graham v. CommissionerUnited States Tax Court · 1963
  5. Nichols v. CommissionerUnited States Tax Court · 1973

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