Legal Opinion
Timothy L. Shanahan and Mary E. Shanahan v. The United States of America
Court of Appeals for the Tenth Circuit
Decided August 27, 1971No. 596-70PublishedCited by 22 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
The appellants, Timothy L. and Mary E. Shanahan, appeal from the judgment of the District Court granting the Government a Summary Judgment. Shana-han v. United States, 315 F.Supp. 3 (D. Colo.1970). The Shanahans filed suit under 28 U.S.C. § 1346(a) (1) and 26 U.S.C. § 7422(a) for refund of taxes paid in 1965 and 1966 in the amount of $7,979.62, alleging that the taxes were illegally assessed and collected in violation of the Fifth Amendment to the United States Constitution.
On January 22, 1964, Shanahan sold some real estate to Richard MacCornack. The sales contract…
2Cases cited16 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Heiner v. DonnanSupreme Court of the United States · 1932
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Chock Full O' Nuts Corporation v. United StatesCourt of Appeals for the Second Circuit · 1971
- Temple University--Of the Commonwealth System of Higher Education v. United StatesCourt of Appeals for the Third Circuit · 1985
- Keniston v. Board of AssessorsMassachusetts Supreme Judicial Court · 1980
- Estate of Jane B. Ceppi, Deceased. Peter B. Ceppi v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
- Minnesota Power and Light Company v. The United StatesCourt of Appeals for the Federal Circuit · 1986
17 more not listed; retrieve them via the Exa API.