Legal Opinion
Hess v. United States
District Court, D. Kansas
Decided May 3, 1971No. KC-3010PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
ARTHUR J. STANLEY, Jr., Senior District Judge.
This is an action to recover taxes which the plaintiffs allege to have been illegally and erroneously assessed and collected. The parties, as a part of the pretrial order, have stipulated as to the facts and have submitted the case to the court for determination.
The facts material to a resolution of the case are as follows: The plaintiffs are husband and wife, who have resided on Rural Route 3, Baldwin, Kansas, since 1963. Kaye Hess is joined as a plaintiff solely because she filed a joint income tax return with her husband…
2Cases cited10 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Norwood v. CommissionerUnited States Tax Court · 1976
- Walker v. CommissionerUnited States Tax Court · 1993
- Norwood v. CommissionerUnited States Tax Court · 1976
- Walker v. CommissionerUnited States Tax Court · 1993