Legal Opinion
Norman and Viola Calhoun v. United States
Court of Appeals for the Ninth Circuit
Decided January 15, 1979No. 75-1326PublishedCited by 14 opinions
1Opinion of the Court
SCHNACKE, District Judge.
Plaintiffs (hereinafter “taxpayers”) sued in the district court for a refund of $87,- 351.35 paid in federal income taxes, including penalties and interest under a deficiency assessment. The taxes were for 1956, 1957, 1959-63. Taxpayers appeal pro se from a judgment for defendant (hereinafter “the Government”), based on a verdict of a six-member jury.(1) Jury size: Contrary to taxpayers’ contention, they were not entitled to a jury of 12 members [Colgrove v. Battin, 413 U.S. 149, 93 S.Ct. 2448, 37 L.Ed.2d 522 (1973)].(2) State-court judgment: Taxpayers, after the…
2Cases cited6 opinions
- Sea-Land Services, Inc. v. GaudetSupreme Court of the United States · 1974
- Colgrove v. BattinSupreme Court of the United States · 1973
- Mary Ruark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Irolla v. United StatesUnited States Court of Claims · 1968
- Maria Crespo v. Fireman's Fund Indemnity Company and Fireman's Fund Insurance CompanyCourt of Appeals for the Ninth Circuit · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Herrington v. County of SonomaCourt of Appeals for the Ninth Circuit · 1987
- Bobby E. Welch and Kathleen Newman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Ernest N. Delaney and Marjorie M. Delaney v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Schad v. CommissionerUnited States Tax Court · 1986
- United States v. McNicolCourt of Appeals for the First Circuit · 2016
9 more not listed; retrieve them via the Exa API.