Legal Opinion

Jones v. United States

District Court, N.D. Ohio

Decided March 23, 1966No. Civ. 8773, C 63-136PublishedCited by 5 opinions

1Opinion of the Court

KLOEB, District Judge:

These cases are before the Court upon the agreement of the parties that the within actions be submitted on the stipulations, the pleadings, depositions, and their respective briefs. The parties have stipulated as to the facts and the Court adopts the stipulations as its findings of fact.

In each of these cases, Eleanor M. Jones is the Plaintiff, her husband, George M. Jones, Jr., being joined for tax purposes, and she will hereinafter be referred to as “Plaintiff.”

The actions involve claims for refund of taxes paid, which claims were disallowed by the District Director of…

2Cases cited10 opinions

  1. Helvering v. HorstSupreme Court of the United States · 1940
  2. Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
  3. Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
  4. United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
  5. United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960

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3Cited by5 opinions

  1. O'Brien v. CommissionerUnited States Tax Court · 1966
  2. Graev v. CommissionerUnited States Tax Court · 2013
  3. George M. Jones, Jr. And Eleanor M. Jones v. United StatesCourt of Appeals for the Sixth Circuit · 1968
  4. Lawrence G. & Lorna Graev v. CommissionerUnited States Tax Court · 2013
  5. O'Brien v. CommissionerUnited States Tax Court · 1966

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