Legal Opinion
Irvine v. United States
District Court, D. Wyoming
Decided January 24, 1963No. Civ. Nos. 4461, 4551, 4609PublishedCited by 3 opinions
1Opinion of the Court
KERR, District Judge.
Plaintiffs brought these actions pursuant to Section 1346(a) of Title 28', U.S. G., seeking to recover income taxes which they allege were illegally, erroneously and excessively assessed and collected by the *938government. The facts and issues raised by the pleadings are so nearly identical that the three cases were consolidated for trial and for the purposes of this opinion they are now considered together on the single record. The parties have posed the following questions for determination :
1. May the taxpayers change their method of accounting from the accrual to the…
2Cases cited14 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Commissioner of Internal Revenue v. Joseph E. Seagram & Sons, Inc.Court of Appeals for the Second Circuit · 1968
- United States v. WardlawCourt of Appeals for the Fifth Circuit · 1965
- United States v. W. H. Wardlaw, Independent of the Estate of C. H. Wardlaw, Deceased,et Al., W. H. Wardlaw, Independent of the Estate of C. H. Wardlaw, Deceased,et Al. v. United StatesCourt of Appeals for the Fifth Circuit · 1965