Legal Opinion
Calvin v. United States
District Court, D. Colorado
Decided November 19, 1964No. Civ. A. No. 8513PublishedCited by 1 opinion
1Opinion of the Court
DOYLE, District Judge.
The plaintiff Asa E. Calvin, seeks a refund of federal income taxes paid by him during the calendar year 1959. The matter is before the Court on stipulated facts, from which stipulation it appears that Asa E. Calvin married Lois Wood Calvin in December, 1959. The plaintiff Lois Calvin, had been in business (prior to her marriage) during the years 1954 through 1958. From 1954 through 1957 she sustained net operating losses in her business as follows: in 1954, $4,720.33; in 1955, $5,664.19; in 1956, $12,556.02; in 1957, $5,604.25, or a total of $28,-544.79. During the year…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Taft v. HelveringSupreme Court of the United States · 1940
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3Cited by1 opinion
- Gamble v. State Tax CommissionOregon Tax Court · 1966