Legal Opinion
Whitman v. United States
District Court, W.D. Louisiana
Decided December 28, 1965No. Civ. A. 10518, 10519PublishedCited by 9 opinions
1Opinion of the Court
BEN C. DAWKINS, Jr., Chief Judge.
These consolidated actions were brought by the plaintiffs, husband and wife, for refund of income taxes which were assessed against and paid by them for the calendar and taxable years of 1960 and 1961, together with interest, in the aggregate amount of $1,706.86, plus statutory interest. This Court has jurisdiction over the parties and over the subject matter under 28 U.S.C. § 1346(a) (1).
The plaintiffs filed timely joint income tax returns for 1960 and 1961. Upon audit and review of the returns, the Commissioner of Internal Revenue disallowed deductions…
2Cases cited32 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
27 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Frank and Mary Scotten v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Patterson v. United StatesUnited States Court of Claims · 1972
- Holter v. CommissionerUnited States Tax Court · 1978
- Patrick v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.