Legal Opinion
Arnold J. Werner and Lucille Werner v. United States
Court of Appeals for the Seventh Circuit
Decided February 20, 1959No. 12445_1PublishedCited by 5 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
Arnold J. Werner (hereinafter referred to as the taxpayer) and his wife, Lucille Werner, commenced this action to' recover an alleged overpayment of income tax for the calendar year 1948. After hearing, the district court, on July Í, 1958, entered judgment against plaintiffs and directed dismissal of their complaint. From this order plaintiffs appeal.
The sole issue is whether plaintiffs are entitled to have their tax liability for the year in question determined on the basis of rates applicable to married persons filing a joint return, as they contend, or on the basis of…
2Cases cited7 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Miller v. United StatesSupreme Court of the United States · 1935
- International Railway Co. v. DavidsonSupreme Court of the United States · 1922
- Lynch v. Tilden Produce Co.Supreme Court of the United States · 1924
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3Cited by5 opinions
- United States v. John B. LevyCourt of Appeals for the Fifth Circuit · 1976
- McCabe v. CommissionerUnited States Tax Court · 1970
- Pearce v. KramerLouisiana Court of Appeal · 1961
- Smith Milk Co. v. PearceLouisiana Court of Appeal · 1961
- McCabe v. CommissionerUnited States Tax Court · 1970