Legal Opinion
Michaelson v. United States
District Court, E.D. Washington
Decided October 23, 1961No. 2038PublishedCited by 7 opinions
1Opinion of the Court
POWELL, Chief Judge.
This action is to recover a claimed overpayment of income tax for the taxable year of 1957. Howard K. Michael-son will be referred to as though he were the only plaintiff. The amount sought is $123.00.
In January of 1954' plaintiff was employed by the Spokane School Board as a teacher and he has since been in that employ. Plaintiff was hired on a provisional1 general basis or with a provisional general certificate. Such provisional certificate is renewable for only five years. To continue teaching beyond that time a standard general teaching certificate must be obtained.…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Commissioner v. SullivanSupreme Court of the United States · 1958
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Williams v. United StatesDistrict Court, S.D. New York · 1965
- Condit v. CommissionerUnited States Tax Court · 1962
- Furner v. Comm'rUnited States Tax Court · 1966
- Furner v. Comm'rUnited States Tax Court · 1966
- Greenberg v. CommissionerUnited States Tax Court · 1966
2 more not listed; retrieve them via the Exa API.