Legal Opinion

Lundgaard v. United States

District Court, D. Kansas

Decided July 11, 1972No. Civ. A. KC-3279PublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM OPINION

O’CONNOR, District Judge.

This is an action for the recovery of federal income taxes and assessed interest alleged to have been overpaid by plaintiffs for the calendar year 1966, in the amount of $1,761.69, plus statutory interest thereon. The facts as stipulated by the parties may be summarized as follows:

Linsley L. Lundgaard, co-plaintiff, and his former spouse, Gail A. Lundgaard, were married on May 13, 1950, in Kansas City, Missouri. In 1964 a petition for divorce was filed by Gail in the District Court of Johnson County, Kansas. A stipulation and agreement was made and…

2Cases cited8 opinions

  1. Norton v. CommissionerUnited States Tax Court · 1951
  2. Carmichael v. CommissionerUnited States Tax Court · 1950
  3. Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
  4. Estate of Orsatti v. CommissionerUnited States Tax Court · 1949
  5. Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Darrell L. Sechrest and Evelyn F. Sechrest v. United StatesCourt of Appeals for the Fourth Circuit · 1974
  2. Curley v. CommissionerUnited States Tax Court · 1976
  3. Sechrest v. United StatesDistrict Court, M.D. North Carolina · 1972
  4. Collins v. CommissionerUnited States Tax Court · 1979
  5. Magnus v. CommissionerUnited States Tax Court · 1990

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