Legal Opinion
Henry B. And Betty J. Wallace v. United States
Court of Appeals for the Eighth Circuit
Decided March 19, 1971No. 20265_1PublishedCited by 14 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
Taxpayer Henry B. Wallace 1 brought this action under 28 U.S.C. § 1346(a) (1), seeking a refund of $55,282.86 for federal income taxes, and interest thereon, which he alleged were erroneously assessed and collected for the 1963 taxable year. The questions presented to the district court and on this appeal relate to expenditures, payments and transfers of property made by the taxpayer in connection with divorce proceedings instituted against him by his former wife in an Iowa state court. The federal district court, Judge Hanson, entered judgment for the government,…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. DavisSupreme Court of the United States · 1962
- 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
- Knipfer v. KnipferSupreme Court of Iowa · 1966
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Volwiler v. CommissionerUnited States Tax Court · 1971
- Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Stockton v. StocktonIndiana Court of Appeals · 1982
- Wiles v. CommissionerUnited States Tax Court · 1973
- Mary Ellen Brent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
9 more not listed; retrieve them via the Exa API.