Legal Opinion
Fletcher v. United States
District Court, N.D. Indiana
Decided December 14, 1967No. Civ. 1942PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
ESCHBACH, District Judge.
This civil action to recover federal income taxes, allegedly erroneously and illegally assessed and collected, was instituted by the filing of a complaint on December 14, 1967 by Samuel W. Fletcher and Charlotte D. Fletcher, husband and wife [“taxpayer”], against the United States of America. 1 Trial to the Court was held in Fort Wayne, Indiana, on April 21, 1969. This court has jurisdiction pursuant to 28 U.S.C. § 1346 (a) (1) (1964).
This suit concerns the proper treatment for tax purposes of gain from the sale by the taxpayer of 6,000 shares-…
2Cases cited25 opinions
- Bauer v. SawyerIllinois Supreme Court · 1956
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Merrill v. CommissionerUnited States Tax Court · 1963
- Stewart v. Griffith Ex Rel. BallSupreme Court of the United States · 1910
- Rigs v. SokolMassachusetts Supreme Judicial Court · 1945
20 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Rogers v. LockardIndiana Court of Appeals · 2002
- Bond Purchase, L.L.C. v. Patriot Tax Credit Properties, L.P.Court of Chancery of Delaware · 1999
- Bannon v. KnaussCourt of Appeals of South Carolina · 1984
- Beck v. MasonIndiana Court of Appeals · 1991
- Samuel W. Fletcher and Charlotte D. Fletcher v. United StatesCourt of Appeals for the Seventh Circuit · 1971
8 more not listed; retrieve them via the Exa API.