Legal Opinion
Cushman v. United States
District Court, D. Arizona
Decided June 5, 1956No. Civ. A. No. 2085PublishedCited by 8 opinions
1Opinion of the Court
LING, Chief Judge.
The above entitled cause having been heard by the Court on March 16th and 17th, 1955, and after considering the oral evidence, exhibits and written briefs by the parties, the Court makes the following findings of fact and conclusions of law.
Findings of Fact.
1. This is an action, for a refund of federal income taxes in the amount of $8,424.10, filed by plaintiffs, who are husband and wife. The complaint herein was filed within the period prescribed by law, and it was preceded by a timely claim for refund.
2. Jurisdiction is conferred upon the Court by section 1346, Title 28…
2Cases cited9 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Max Putnam and Elizabeth Putnam v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Daily Journal Co. v. Com'r of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Henry v. United StatesUnited States Court of Claims · 1960
- Jessup v. CommissionerUnited States Tax Court · 1977
- Ruppel v. CommissionerUnited States Tax Court · 1987
- Eberhart v. CommissionerUnited States Tax Court · 1977
- Greenspan v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.