Legal Opinion
Jeanese, Inc. v. United States
District Court, N.D. California
Decided March 3, 1964No. 39236PublishedCited by 11 opinions
1Opinion of the Court
OLIVER J. CARTER, District Judge.
This is an action for refund of an alleged overpayment of Federal income taxes, paid on behalf of the now dissolved taxpayer, Jeanese, Inc. (“Jeanese”), for the fiscal period commencing February 1, 1957, and ending January 16, 1958. The amount of overpayment is alleged to be the sum of $28,667.04.
The facts have been largely stipulated to between the parties.
In 1953, Frank Crist and three other individuals formed a partnership and acquired King Ranch, a parcel of land of approximately 90 acres near Los Altos, California. The partnership, later increased to…
2Cases cited14 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Freedman v. Rector, Wardens & Vestrymen of St. Matthias ParishCalifornia Supreme Court · 1951
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Coughlin v. BlairCalifornia Supreme Court · 1953
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Verito v. CommissionerUnited States Tax Court · 1965
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
- Hollywood Baseball Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Hollywood Baseball Asso. v. CommissionerUnited States Tax Court · 1968
- Jeanese, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1965
6 more not listed; retrieve them via the Exa API.