Legal Opinion
Combs v. United States
District Court, E.D. Kentucky
Decided September 7, 1978No. 0:09-misc-00002PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
MOYNAHAN, Chief Judge.
The plaintiff herein, together with his wife, Charline Combs, filed for the calendar year 1969 a joint federal income tax return. The Commissioner of Internal Revenue, by a statutory notice of deficiency dated April 10, 1973, assessed a deficiency against the taxpayers in federal income taxes in the amount of $65,706.20 for the tax year 1969. The plaintiff subsequently paid this additional amount of tax in June, 1973, and filed a Claim for Refund for the additional taxes paid in the amount of $63,566.88, contending that the Commissioner erroneously…
2Cases cited6 opinions
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Hosking v. CommissionerUnited States Tax Court · 1974
- Cumberland Portland Cement Co. v. United StatesUnited States Court of Claims · 1952
- Estate of Anne P. Bird, Deceased, Norman L. Bird, Administrator v. United StatesCourt of Appeals for the Sixth Circuit · 1976
- Scharpf v. United StatesDistrict Court, D. Oregon · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cloes v. CommissionerUnited States Tax Court · 1982
- Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Molasky v. CommissionerUnited States Tax Court · 1988
- GladstoneUnited States Tax Court · 1992
- Ayala v. NoemDistrict Court, W.D. Washington · 2025
5 more not listed; retrieve them via the Exa API.