Legal Opinion

John Paul Jones and Ruth J. Rubel Jones v. The United States of America

Court of Appeals for the Tenth Circuit

Decided February 2, 1968No. 9153_1PublishedCited by 7 opinions

1Opinion of the Court

MURRAH, Chief Judge.

This action to recover “erroneously” refunded federal income taxes was instituted by the United States under § 7405(b) of the Internal Revenue Code of 1954 against Ruth J. Rubel Jones and her husband John, appellants. The sole issue submitted to the jury was whether the income on which the subject taxes were paid was ordinary income or capital gains. This appeal is from a judgment on a jury verdict in favor of the United States. We affirm.

These basic facts were stipulated. Ruth and John Jones filed joint income tax returns in 1956 and 1957, reporting as ordinary income…

2Cases cited8 opinions

  1. Barnes v. SmithCourt of Appeals for the Tenth Circuit · 1962
  2. Dunn v. St. Louis-San Francisco Railway Co.Court of Appeals for the Tenth Circuit · 1966
  3. Vincent Chiodo v. General Waterworks Corporation, a CorporationCourt of Appeals for the Tenth Circuit · 1967
  4. American Motors Sales Corporation, a Corporation v. L. G. SemkeCourt of Appeals for the Tenth Circuit · 1967
  5. Branding Iron Club v. RiggsCourt of Appeals for the Tenth Circuit · 1953

3 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Gardner v. General Motors Corp.Court of Appeals for the Tenth Circuit · 1974
  2. John Paul Jones and Ruth j.rubel Jones v. United StatesCourt of Appeals for the Tenth Circuit · 1972
  3. Lydia Esther Mercado Vda. De Alvarez, Etc. v. Wollard Aircraft Equipment, Inc.Court of Appeals for the First Circuit · 1978
  4. Calvin R. Hopkins v. George P. BakerCourt of Appeals for the D.C. Circuit · 1977
  5. Calvin R. Hopkins v. George P. BakerCourt of Appeals for the D.C. Circuit · 1977

2 more not listed; retrieve them via the Exa API.

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