Legal Opinion
Wallace v. United States
District Court, S.D. Iowa
Decided February 5, 1970No. Civ. 8-2117-C-2PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
FINDINGS OF FACT AND CONCLUSIONS OF LAW
HANSON, District Judge.
This case came before the Court for trial without a jury. Neither party cf. fered any testimony. The evidence consisted of stipulations of facts and documents, and party-admissions:
JURISDICTIONAL FACTS
1. On March 6, 1964, plaintiffs 1 duly filed their Federal Income tax return for the calendar year 1963 with the District Director of Internal Revenue at Des Moines, Iowa. Plaintiffs at the time of filing this return paid in full the tax shown by the return to be due in the amount of Thirteen Thousand Dollars and…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
27 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Henry B. And Betty J. Wallace v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Wiles v. CommissionerUnited States Tax Court · 1973
- Matter of Marriage of EngleCourt of Appeals of Oregon · 1981
- Rice v. United StatesUnited States Court of Claims · 1985
1 more not listed; retrieve them via the Exa API.