Legal Opinion
West v. United States
District Court, S.D. Texas
Decided October 27, 1971No. Civ. A. 67-H-464PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BUE, District Judge.
This is a civil action against the United States for recovery of federal income taxes allegedly collected by and paid to the District Director of Internal Revenue erroneously and illegally. The Court has jurisdiction of this action under § 1346 of Title 28, U.S.C.
Plaintiffs herein, Dallas West and Frances West, are husband and wife who were residents of the State of Texas at the time suit was filed. Plaintiffs filed their joint income tax returns for the years 1961 through 1964, reporting taxable income and paying tax thereon in the amount set out below:
2Cases cited11 opinions
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Scofield, Collector of Internal Revenue v. GreerCourt of Appeals for the Fifth Circuit · 1950
- Robert L. Phinney, District Director of Internal Revenue v. George E. Mauk and Rosemary MaukCourt of Appeals for the Fifth Circuit · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Land v. CommissionerUnited States Tax Court · 1974
- Manhart v. ManhartSupreme Court of Oklahoma · 1986
- Shaver v. Shaver (In Re Shaver)District Court, D. Nevada · 1983
- Dallas E. West and Frances P. West v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Land v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.