Legal Opinion
Ellison v. Frank
Court of Appeals for the Ninth Circuit
Decided May 27, 1957No. 15318PublishedCited by 5 opinions
1Opinion of the Court
BONE, Circuit Judge.
Appellants (husband and wife at times here material) brought this action for refund of an alleged overpayment of Federal individual income taxes paid to appellee for the year 1949. The lower court entered final judgment for appellee and this appeal is from that judgment.
In 1947, the United States, through the Forest Service of the Department of Agriculture, offered to sell the timber on a tract of land on the Green Forks River under a “pay-as-eut” contract which provided for payment for the timber as it was cut. The Forest Service awarded the timber and the contract right…
2Cases cited6 opinions
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- Perry v. PerryCourt of Appeals for the D.C. Circuit · 1951
- Overman v. LoesserCourt of Appeals for the Ninth Circuit · 1953
- Ruud v. American Packing & Provision Co.Court of Appeals for the Ninth Circuit · 1949
- Carlen v. CommissionerCourt of Appeals for the Ninth Circuit · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Alaska Foods, Inc. v. American Manufacturer's Mutual Insurance Co.Alaska Supreme Court · 1971
- Joseph Stacher v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Lewis Food Company of California, a Corporation v. Milwaukee Insurance Company, a CorporationCourt of Appeals for the Ninth Circuit · 1958
- Ellison v. FrankCourt of Appeals for the Ninth Circuit · 1957
- Lansing v. CommissionerUnited States Tax Court · 1964