Legal Opinion
Yates v. United States
District Court, E.D. Kentucky
Decided February 10, 1962No. 481PublishedCited by 2 opinions
1Opinion of the Court
SWINFORD, District Judge.
This is an action for the recovery of alleged illegally collected taxes, with interest, for the year 1949. The amount involved is $18,574.51.
The question for determination is whether the taxpayers, who have kept their books on the accrual basis for the years 1947, 1948 and 1949, can file their income tax return for the year 1949 on the cash basis. In all prior years the tax returns were filed on the cash basis.
The plaintiff, Charles E. Yates, is the real party in interest. His co-plaintiff, Mary B. Yates, is his wife and is made a party to the action by reason of…
2Cases cited11 opinions
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Patchen v. CommissionerUnited States Tax Court · 1956
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Deakman-Wells Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ford Motor Co. v. CommissionerUnited States Tax Court · 1994
- Ford Motor Co. v. CommissionerUnited States Tax Court · 1994