Legal Opinion
Campbell v. United States
District Court, E.D. Pennsylvania
Decided February 28, 1966No. Civ. A. 32939PublishedCited by 7 opinions
1Opinion of the Court
DAVIS, District Judge.
The plaintiffs, husband and wife, 1 have- instituted this action pursuant to 28 U.S.C. § 1346 to recover certain income tax payments for the years 1960, 1961 and 1962, which they allege were erroneously collected due to the government’s refusal to allow them to deduct expenditures for Law School tuition and books under § 162 of the Internal Revenue Code of 1954. The case was tried without a jury before our late brother, Judge Allan K. Grim, but has now been assigned to the undersigned for further proceedings. After a thorough review of the notes of testimony and the…
2Cases cited9 opinions
- Martin J. Welsh and Elsie N. Welsh v. United StatesCourt of Appeals for the Sixth Circuit · 1964
- Welsh v. United StatesDistrict Court, N.D. Ohio · 1962
- Schultz v. CommissionerUnited States Tax Court · 1964
- Brennan v. CommissionerUnited States Tax Court · 1963
- Charlton v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
- Berry v. CommissionerUnited States Tax Court · 1971
- Burton v. CommissionerUnited States Tax Court · 1986
- Estate of Noonan v. CommissionerUnited States Tax Court · 1969
2 more not listed; retrieve them via the Exa API.