Legal Opinion
Wallace v. United States
District Court, E.D. Arkansas
Decided October 31, 1968No. LR-67-C-14PublishedCited by 9 opinions
1Opinion of the Court
Memorandum Opinion
HENLEY, Chief Judge.
This is a suit for refunds of federal income taxes brought by Drs. Deane D. Wallace, Alex T. Gillespie, and James 0. Porter of Little Rock, Arkansas, who are stockholders in and employees of a professional service corporation known as the Wallace, Gillespie & Porter Professional Association, hereinafter called the “Association,” organized in 1962 under the provisions of the Arkansas Medical Corporation Act. 1 The tax year involved is calendar 1965. With respect to each of the taxpayers the Commissioner of Internal Revenue assessed deficiencies which were…
2Cases cited16 opinions
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Panama Refining Co. v. RyanSupreme Court of the United States · 1935
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- Surface Combustion Corp. v. CommissionerUnited States Tax Court · 1947
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Lawrence G. EmpeyCourt of Appeals for the Tenth Circuit · 1969
- Hugh A. O'Neill and Elizabeth O'Neill v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Howard A. Kurzner and C. A. Kurzner v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Calfee, Halter, & Griswold v. CommissionerUnited States Tax Court · 1987
- Integon Life Insurance v. VandegriftCourt of Appeals of Arkansas · 1984
4 more not listed; retrieve them via the Exa API.