Threlfall v. United States
District Court, W.D. Wisconsin
1Opinion of the Court
OPINION AND ORDER
JAMES E. DOYLE, District Judge.
This is an action brought under 28 U.S.C. § 1346(a) (1) to recover federal income taxes and statutory interest assessed and paid thereon in a total amount of $514.97 claimed to have been wrongfully and erroneously assessed and collected from plaintiffs for the calendar year 1963. The action arises under the Internal Revenue Code of 1954.
My findings of fact and conclusions of law appear in this opinion. Rule 52(a), Federal Rules of Civil Procedure.
All of the pertinent facts relative to the issues in this action have been stipulated by the…
2Cases cited13 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. BlissSupreme Court of the United States · 1934
- Lawrence B. Sheppard and Charlotte N. Sheppard v. The United StatesUnited States Court of Claims · 1966
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Campbell, Collector of Internal Revenue v. Prothro Et UxCourt of Appeals for the Fifth Circuit · 1954
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thriftimart, Inc. v. CommissionerUnited States Tax Court · 1973
- Coye C. Mason and Lois T. Mason, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1975
- Holmes v. CommissionerUnited States Tax Court · 1971
- Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1983
- Knapp King-Size Corp. v. United StatesUnited States Court of Claims · 1975
5 more not listed; retrieve them via the Exa API.