Legal Opinion
Carpenter v. United States
District Court, N.D. Texas
Decided September 18, 1972No. Civ. A. 6-277PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
WOODWARD, District Judge.
The present action is for refund of income taxes allegedly assessed and collected illegally by defendant United States. This Court has jurisdiction under 28 U. S.C. § 1346(a)(1). The only claim here considered is for $2,064.86, plus interest, the plaintiff having announced in open court that he is no longer pursuing the claim for $927.65 prayed for in the alternative in the original complaint.
The case presents an interesting and novel fact situation involving earned income from sources without the United States, and the case must be decided by the…
2Cases cited6 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- White v. CommissionerUnited States Tax Court · 1954
- Hack v. CommissionerUnited States Tax Court · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Dawson v. CommissionerUnited States Tax Court · 1972
- Meade A. Carpenter, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1974
- Dawson v. CommissionerUnited States Tax Court · 1972
- Hagerty v. CommissionerUnited States Tax Court · 1973
- Meade A. Carpenter, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1974
1 more not listed; retrieve them via the Exa API.