Legal Opinion
Azad v. United States
District Court, D. Minnesota
Decided August 12, 1966No. 3-65-Civ. 359PublishedCited by 5 opinions
1Opinion of the Court
LARSON, District Judge.
FINDINGS OF FACT
1. The plaintiffs are Manouchehr and Lila Azad, husband and wife. Lila M. Azad is a party to the action only because of the filing of joint tax returns for the years in question. The right to recovery relates to the claim of plaintiff Manouchehr Azad, and he will be referred to as plaintiff or taxpayer.
*2592. The taxable years in question are the calendar years 1961 and 1962. Plaintiff filed timely returns for those years, was assessed deficiencies, paid the deficiencies, and filed timely claims for refund. The claims for refund were disallowed, and plaintiff…
2Cases cited2 opinions
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Ty Saiki and George Saiki, a Partnership Doing Business Under the Trade Name and Style of International Chick Sexing Association v. United StatesCourt of Appeals for the Eighth Circuit · 1962
3Cited by5 opinions
- Manouchehr and Lila M. Azad v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- Fuqua National, Inc. v. United StatesDistrict Court, S.D. Georgia · 1971
- M. F. A. Mutual Insurance v. United StatesDistrict Court, W.D. Missouri · 1970
- Ravel v. CommissionerUnited States Tax Court · 1967
- Haugen v. CommissionerUnited States Tax Court · 1971